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2018 (1) TMI 128 - AT - CustomsWhether the appellant is eligible for benefit of exemption under Served from India Scheme (SFI scheme) issued under Notification No.92/2004-Customs dt. 10/09/2004 subject to fulfillment of conditions enumerated under the said notification? - separate exemption of SAD under Notification No.20/2006-Cus dt. 01/03/2006. Held that: - issue is covered by the decision in the case of KIMS Health Care Management Ltd. Versus Commissioner of Customs [2017 (11) TMI 410 - CESTAT BANGALORE], where relying in the case of Gujarat Ambuja Exports Ltd. Vs. UOI [2013 (6) TMI 536 - GUJARAT HIGH COURT] wherein the Hon’ble Gujarat High Court held that the imported goods were entitled to the benefit of N/N. 20/2006 Cus. when they (imported goods) were exempted from duty under Notification 45/2002-Cus. when imported under DEPB scheme where the duty is debited to the duty entitlement passbook - appeal allowed - decided in favor of appellant.
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