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2013 (10) TMI 726 - AT - CustomsWaiver of pre deposit - Benefit of exemption notification - imported into India for the purpose of organizing Common Wealth Games - import by contractors / sub contractors - Held that:- while issuing clarification on the said notification, Board vide its circular No. 28/2010-Cus dated 13.8.2010 clarifies that if the importers are on record i.e. contractors/ vendors/ sub-vendors and amended the bill of entry to reflect the organising committee, Common Wealth Games and Prasar Bharti as the case may be as new importer, the benefit of notification would be available to the importer. In any case, it is seen that notification in question was subsequently amended vide notification No. 84/2010 Cus dated 27.8.10, extending the benefit to the vendors/ sub-vendors etc. After the amendment of the notification in question another circular being Circular No. 31/2010 Cus dated 30.8.10 was issued by the Board - Boards intention, as revealed from the beginning was to extend the benefit to the imports made by vendors/ sub-vendors /suppliers, in respect of goods to be used in the Common Wealth Games. This is clear from the earlier circular issued by the Board, subsequent amendment made to the notification and the subsequent notification dated 30.8.10 after the amendment . As such, the amendment of the earlier notification is only clarificatory in case which the benefit of the same would be available to the assessee. As such, at this stage, we are of the view that appellant has prima facie case in its favour so as to allow stay petition unconditionally
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