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2011 (5) TMI 368 - CESTAT, AHMEDABADRefund - Notification No.28/99-Cus dated 28.02.99 - Classification - issue in respect of leviability of SAD stand decided against them by the Tribunal in the case of Ghaziabad Ship Breakers Vs CC (2002 -TMI - 51598 - CEGAT, COURT NO. II, NEW DELHI). It stand held in the said decision that inasmuch as the ship imported for breaking is not for sale as such , the same is for sale of material obtained after breaking it up, the benefit of notification cannot be extended - Held that: exemption from payment of SAD in terms of Notification No.56/98-Cus,dt.1.8.98 as amended, is not available to the appellant It was held that the drinks and foodstuff not to be treated as ship stores, covered by Section 87 of Customs Act, 1962 and have to be classified in their own appropriate headings - Appeal is rejected
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