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2017 (2) TMI 934 - AT - CustomsAnti Dumping Duty - benefit of N/N. 43/2002-Cus. Dated 19.4.2002 - denial on the ground that the appellant is only entitled to avail the exemption of customs duty in terms of N/N. 56/2003-Cus. dated 1.4.2003 - Held that: - The time gap between the two Notifications also indicates that both the Notifications were issued during two different periods to serve their specific purpose. While N/N. 43/2002 dated 19.4.2002 served the purpose of advance licence issued under paragraph 4.1.1 of the EXIM Policy, the N/N. 56/2003-Cus. dated 1.4.2003 dealt with the advance licence issued under para 4.1.7A of the said Policy. When the object of both the paragraphs of the policy is looked into, that brings out difference between the two. Paragraph 4.1.1 deals with normal cases whereas paragraph 4.1.7A is very specific to deal with annual requirement of physical imports. That brought out a clear distinction between the intention of para 4.1.1 and 4.1.7A. Therefore N/N. 56/2003 was not substitute of N/N. 43/2002. The appellant being governed by para 4.1.7A of the EXIM policy, fails to get anti-dumping duty exemption under N/N. 43/2002-Cus. dated 19.4.2002, Accordingly its appeal fails. So far as claim of drawback is concerned, it is left open to the appellant to approach the appropriate authority, if so advised, to claim the drawback. Appeal dismissed - decided against appellant.
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