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2014 (1) TMI 968 - AT - CustomsClaim of Rebate of duty on Export made under Rule 18 - Conditions of Notification no. 93/2004-Cs versus Notification no. 94/2004-Cus - Denial of exemption notification 94/2004 dated 10-9-2004 - Goods imported under notification no. 94/2004 under advance licence for annual requirement or advance authorisation for annual requirement with actual user condition - Held that:- Notification 94/2004 has been issued in the context of import under advance licence for annual requirement or advance authorisation for annual requirement with actual user condition issued to Star Export Houses and Notification 93/2004 has been issued in the context of Import of Advance Licence/Advance Authorisation. The contention of the appellant is that Condition (v) of the Notification 93/2004 is similar to Condition (8) of Notification 94/2004 ibid. The Notification 93/2004 was amended with effect from 17-5-2005 - Condition (v) prior to amendment was similar to Condition (8) of Notification 94/2004. In this manner, prior to amendment the condition implicitly provided that facility has not been availed in case of inputs/raw materials under Rule 18 and Rule 19(2) and after amendment it explicitly provided for the same i.e. facility has not been availed in case of inputs/raw materials under Rule 18 and Rule 19(2) - only bar is in case of rebate taken on inputs/raw materials used in case of Rule 18 also as in the case of Rule 19. So far as the contention of the department that Notification 93/2004 has been issued in the context of imports under Advance Licence/Advance Authorisation. The Notification 93/2004 exempts material imported from whole of duty of Customs, whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon respectively, under Sections 3, 8 and 9A of the Customs Tariff Act, 1975; and similarly, Notification 94/2004 also exempts material from whole of the duty of Customs and whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975. In these circumstances, who avails advance licence on annual basis on actual user condition cannot be put at disadvantage vis-a-vis one who avails facility of advance licence on consignment basis. Benefit of Notification No. 94/2004 is not barred in case facility of rebate on duty paid on finished goods cleared for export is availed - Decided in favour of assessee.
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