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2016 (12) TMI 514 - AT - CustomsExemption from CVD - import of mobile phones - N/N. 12/2012-CE dated 17.3.2012 - The Notification No. 12/2012 also provided a concessional rate of CVD of 1% on import of mobile phones classified under CTI 8517 subject to the condition 16 of Notification No. 12/2012-CE, wherein the assessee should not have taken credit under the Cenvat Credit Rules, 2004 in respect of the inputs and capital goods used in the manufacture of these goods - Held that: - these mobile phones are imported and the cenvat credit has not been taken by a foreign manufacturer of the said goods. The said issue has been examined by Hon’ble Apex Court in the case of SRF Ltd. [2015 (4) TMI 561 - SUPREME COURT] where the CEGAT found that only those conditions could be satisfied which were possible of satisfaction and the condition which was not possible of satisfaction had to be treated as not satisfied and thus the Hon’ble Supreme Court held that appellants were entitled to exemption from payment of CVD in terms of Notification No. 6/2002. After the impugned period and after the judgment of the SRF Ltd., department itself has given the benefit to the appellant for concessional rate of duty till the statutory amendment has taken place in notification No. 12/ 2012. Therefore, we hold that appellants are entitled for benefit of exemption by satisfying the condition No. 16 of notification no. 12/2012. In these terms, impugned orders are set aside - appeal allowed - decided in favor of appellant-assessee.
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