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2019 (1) TMI 1737 - CESTAT MUMBAIConcessional rate of duty - goods falling under CTH 9022 were chargeable to CVD @ 4% - Benefit of N/N. 58/2008-C.E., dated 7-10-2008 and 24/2010 dated 27-2-2010 - appellant submitted that the benefit provided under the Notifications dated 7-10-2008 and 27-2-2010 should be available to the appellant inasmuch as the said Notifications were in vogue at the time of importation of the goods - HELD THAT:- The imported goods, in question, were assessed under sub-heading No. 90221300 of the CTH, which reads as “other for dental uses”. Serial No. 30 of the Table appended to Notification No. 10/2006-C.E., dated 1-3-2006 vide column (4) has substituted the rate of duty from 8% to 4% by Notification No. 58/2008-C.E., dated 1-2-2008. Further, the Table appended to Notification No. 20/2006-Cus., dated 1-3-2006 though has prescribed 4% SAD for the goods required for medical, surgical, dental or veterinary use under heading No. 9022 of the CTH, but the said base Notification was amended vide Notification No. 24/2010-Cus., dated 27-2-2010, prescribing the rate of SAD as nil. In both the cases, the goods were imported by the appellant after issuance of the amending Notifications dated 7-10-2003 and 27-2-2010. The Assessing Officer at the time of assessment of the Bill of Entry had not extended the duty benefit provided under the said Notifications - Thus, the appellant had appropriately filed the appeal before the Learned Commissioner (Appeals) for extending the benefit provided under the said Notifications. The fact is not under dispute that the duty exemption/concessional rate of duty provided under the said Notifications were not subjected to fulfilment of any condition by the importer of the goods. Since the exemption has been provided for the goods falling under CTH 9022, the benefit should also be available to the appellant. Appeal allowed - decided in favor of appellant.
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