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TMI Blog2018 (3) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... coating and is not part of the fabric in question by way of any other textile materials. The exclusion from the benefit of notification would apply only if the fabrics in question are not made of cotton or are made of any other textile materials. Levy of SAD - HELD THAT:- The Revenue s grievance that the goods in question were taken out of the Schedule of Additional Duties of Excise (Goods of Special Importance) Act, 1957 with effect from 8-4-2011 and as such, the reasoning of the appellate authority that the goods would be exempt from SAD as they were exempt from SIA, is not proper - Learned Advocate appearing for the appellant agrees with the contention of the Revenue and is not contesting the same. In that view of the matter, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 29/2004-Cx., and accordingly, initiated proceedings against the respondents, which culminated into orders, passed by original adjudicating authority confirming the demands. 3. On appeal against the said orders, Commissioner (Appeals) by relying upon the Textiles Committee's report held the goods have to be considered as made of 100% cotton textiles, in which case, the benefit would be admissible to the importer. He also held that SAD, which has been imposed by the lower authorities, was not leviable. Hence, present appeal by the Revenue. 4. As regards, the first issue i.e., the goods being 100% cotton textiles, we reproduce the relevant paragraphs from Commissioner (Appeals) Order:- The Textile Committee repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Coming to the request of the appellants regarding the SAD exemption in respect of assessment made in the bills of entry nos. 3419317, dated 5-5-2011 and 3985476, dated 5-7-2011, I find that no logic in the lower authorities assessment imposing SAD while the Notification No. 20/2006 [Sl. No.50] specifically exempts goods of any chapter where the duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is 'nil'. This 'nil' duty on SIA is derived from The Additional Duties of Excise (Goods of Special Importance) Act, 1957. It is also apparently evident on the face of the copies of the above referred bills of entry that the duty charged against the column of SIA is nil . While it is so, it natura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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