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2016 (1) TMI 274 - AT - CustomsDenial of SAD exemption on the imported LPG through high sea sales - Held that:- Appellants have imported LPG through high sea sales transactions under the Bill of Entry No. 322 dated 17.06.1998 and there is no dispute on the sale of LPG to various customers and also discharged sales tax. On identical issue the Tribunal in the case of CC, Mangalore Vs. Hindustan Petroleum Corpn. Ltd.(2006 (2) TMI 480 - CESTAT, BANGALORE), held that SAD is not leviable - Tribunal has relied on the decision of VigiromChem (P) Ltd.(2005 (8) TMI 532 - CESTAT, BANGALORE). The case on hand is identical to the above and hence by applying the above decision we hold that the demand of SAD on the imported goods is not sustainable. Accordingly, we set aside the impugned order - Decided in favour of assessee.
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