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2017 (7) TMI 514 - AT - CustomsBenefit of exemption from SAD - import of 3463.199 MTs of Vinyl Chloride Monomer - The department was of the view that since all the Bills of Entry were dated prior to 17.07.1998, the respondent is liable to pay SAD - Held that: - N/N. 02/2003 directs that no SAD is required to be paid for the goods imported during the period from 02.06.98 to 31.07.98. The Commissioner (Appeals) has rightly relied upon this Notification to allow the benefit of SAD exemption. Therefore as per the N/N. 02/2003, the respondents are eligible for the benefit of exemption - appeal dismissed - decided against Revenue.
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