2007 (4) TMI 254

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..... angalore Mono Filaments (P) Ltd. - Tribunal has held that there is no requirements for debit of Special Additional Duty (SAD) from DEPB, which is meant only for payment of Basic Customs Duty and Additional Duty, subject to debits of above duty SAD is nil. Inasmuch as the issue is settled, Revenue’s appeal is rejected - C/526/2003 - A/883/2007-WZB/AHD - Dated:- 9-4-2007 - Ms. Archana Wadhwa, Mem .....

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..... . 34/97 dated 7-4-97 is that duty should be paid by adjustment in the DEPB book. According to him, the exemption will apply only if all duty including SAD is paid by adjustment in DEPB Book. Such an interpretation will make the entry 13(xi) of Notification redundant or otiose as the exemption from SAD will be available only if the SAD is paid (by adjustment in DEPB Book). For this proposition I re .....

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