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TMI Blog2016 (11) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... thout fulfilling condition prescribed by Para 2 of the Notification No.34/97 when claim of exemption is made under Sl.No.13 of the Notification No.34/98. 2. The goods imported by the appellant prior to 01.08.1998 in terms of Bill of Entry dated 23.06.98 and 19.06.98 were exempt from levy of basic customs duty and additional duty of customs under Notification No. 34/97 dated 07.04.1997. The exemption granted was debiting the duty elements to DEPB Pass Book. Clause 2 of the Notification No. 34/97-cus dated 07.04.97 prescribed three cumulative conditions depicted below to be fulfilled with the proviso thereunder to avail such exemption. For convenience of reading the relevant part of the Notification is extracted below: "In exercise of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the duty leviable on the goods but for this exemption." 3. The claim of exemption of the import from levy of special additional duty of customs was made in terms of the Notification No. 34/98-cus dated 13.06.98 under Sl.No. 13 thereof appearing in the Table referred to in that notification. According to the said notification, all goods governed by notification No. 34/97-cus dated 07.4.97 are exempt from levy of special additional duty of customs subject to fulfillment of the condition specified in the Notification No. 34/97-cus dated 7.4.97. For convenience of reading, the relevant part of the notification No. 34/98-cus dated 13.06.98 is reproduced as under: "Exemption from special additional customs duty to certain specified goods In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, if any, specified in the said notifications in relation to such goods: xxx xxx xxx xxx (xi) 34/97-Customs dated 7th April, 1997. xxx xxx xxx xxx " 4.1 Appellant submitted that the special additional duty of customs is not at all payable by the appellant in view of the exemption granted by Notification No. 34/98-cus dated 13.06.98 read with notification No. 48/98-cus dated 17.07.98 nor any duty element of above nature is to be debited to DEPB Pass Book. Therefore the debit made to DEPB Pass book of the appellant may be directed to be reversed. The Notification No. 48/98-Cus, dated 17.7.98 omitted Sl. No. 13 of the Notification No. 34/98-Cus. dated 13.7.98 introducing Sl.No.14 to that notification and in so far as that is relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd perused the record. 5.1 Cumulative reading of the aforesaid four notifications explains the position of law as under:- (1) Notification No. 34/97-cus dated 7.4.97 granted exemption to the subject goods from levy of basic customs duty and additional duty of customs debiting the duty element in DEPB Pass Book. (2) Notification No. 34/98-cus dated 13.7.98, granted exemption to the subject goods from levy of special additional duty of customs subject to the conditions prescribed by the notification No.34/97-Cus. Dated 7.4.97 in terms of Sl.No.13 of the Table appended to Notification No.34/98-Cus dated 13.7.1998. (3) The grant of notification No.48/98-Cus, dated 17.7.98 adding Sl.No.14 to notification No.34/98-Cus. Dt.7/4/1997 after Sl.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of customs under Notification No.34/98-Cus, dated 13.6.98 and the notification No. 34/97 was integral part thereof with the use of the phrase "subject to the conditions, if any, specified in the said notifications in relation to such goods:" in Sl.No.13 of the Table appended to the Notification No.34/98-Cus. If argument of learned counsel is accepted then Notification No.34/98-Cus, dated 13.6.98 is to be held to be independent of Notification No.34/97-Cus, dated 7.4.1997. But that is not so and any interpretation in that direction, shall defeat the object of the legislature because Notification No.34/97-Cus, is an integral part of Notification No.34/98 since the goods imported is same as is covered by the Notification i.e. 34/97 to avail ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking into account the situation which may be prevailing then. This leads to the conclusion that the long experience gained from the effects of the Notifications of 34/97, 34/98 and 48/98 was considered by the Government while issuing Notification No.56/98-Cus, dated 1.8.98. Nil rate of duty was prescribed by the said Notification w.e.f. 1.8.1998. That does not mean that Notification No.34/98 is to be applied as if special additional duty of customs was nil and not required to be debited to DEPB Pass book. Appellant misconceived the position of law. 10. Law is well settled in the case of CCE Vs. Sunwin Technosolutions Pvt. Ltd. - 2011 (21) STR 97 (S.C.), that grant of notification shall be effective from the date that was issued. Future be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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