Exemption Cannot Be Denied Due to Incorrect Tariff Entry When Issue Not Raised in SCN - N/N. 48/94-C.E.

CESTAT ruled in favor of the appellant regarding unrecorded audio cassettes, holding that exemption under N/N. 48/94-C.E. cannot be denied based on incorrect tariff entry, especially when this issue wasn't raised in the SCN. The Tribunal affirmed that exemption benefits can be claimed at later stages, citing Share Medical Care v. Union of India [2007]. The demand for 24% interest was set aside as Section 28AB of Customs Act became effective only from 28.09.1996, while imports occurred in September 1995. The appellant was liable to pay duty at 50% rate, but no CVD was payable under the notification. .....

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