Home Case Index All Cases Customs Customs + AT Customs - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 574 - CESTAT, AHMEDABADBenefit of Exemption Notification from SAD - appellants imported an old ship for breaking - Bill of Entry was assessed without extending the benefit of Notification No. 22/99-Cus., dated 28-2-1999 under which Special Additional Duty (SAD) under Section 3A of Customs Excise Tariff Act, 1985 was exempted subject to declaration by the importer that the imported goods were for sale “as such” and such sale was not from the area where no tax was chargeable to sale or purchase of the goods – Held that:- in the case of Ghaziabad Ship Breakers (2002 - TMI - 51598 - CEGAT, COURT NO. II, NEW DELHI – Customs). 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. Similarly, fuel and oil contained in the engine room tanks have to be classified in their respective headings, in terms of Board’s Circular No. 37/96-Cus., dated 3-7-1996. appeal is, accordingly, rejected
|