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2016 (9) TMI 568 - AT - CustomsDemand of SAD - Section 28(1) of the Customs Act, 1962 - demand of interest - Section 28AB of the Customs Act, 1962 - imposition of penalty - Section 112(a) of the Customs Act, 1962 - trading - imported Polyester Filament Yarn - imported Polyester Chips - exemption of SAD - Notification No. 22/99-Cus dated 28.02.99 - contravention of condition provided under Sr. 5 of the table annexed to the Notification No. 22/99-Cus. - whether the appellant is entitled for exemption under Notification No. 22/99-Cus dated 28.2.1999 from payment of Special Additional Duty in terms of Sr. No. 5 of the table annexed to the above referred Notification? - Held that: - similar issue has been decided in the case G.H. Shaikh v. CCE, Pune [2002 (9) TMI 702 - CEGAT, MUMBAI] where it was held that the proviso to Sl. No. 5 relates to a place from where sales takes place and not place to which sale is made. Exemptions have been given under the Sales tax Act in respect of certain transactions and such exemptions for specified cases would not make the place “an area where no duty is chargeable on sale and purchase of goods - Even though the sales tax was not charged from area from where the goods sold, such area shall not become non taxable territory to apply the proviso of Sr. 5 of the Notification No. 22/99-Cus - appellant entitled to claim exemption under notification no. 22/99-Cus - appeal allowed - decided in favor of appellant.
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