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2018 (6) TMI 1016 - AT - CustomsBenefit of CVD Exemption - Benefit of N/N. 20/2006 under Sl.no. 1 or under Sl.no. 15? - main contention of the department is that para-3 of the notification specifically imposes a restriction that the benefit of the said notification will not be eligible to goods specified under column-3 against Sl.No.1 of the table of the notification - Held that:- The respondents have made it very much clear that they have availed the exemption as applicable to Sl.No. 15 and not as under Sl.No.1 of the notification. SAD exemption is available to the goods covered under Sl.No. 15 of the Notification. This being so, the department cannot deny the exemption of CVD under Notification No. 20/2006 on the ground that the respondent has to avail exemption under Sl.No. 1 only. In the case of HCL Ltd. Vs Collector of Customs, New Delhi [2001 (3) TMI 971 - SUPREME COURT OF INDIA], the Hon'ble Supreme Court has held that where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives the assessee greater relief, regardless of the fact that such notification is general in its terms and the other notification is more specific to the goods - When the respondent is eligible to claim the benefit of exemption under Sl.No. 15 thereby getting double benefit of customs duty exemption and SAD exemption, the same cannot be denied stating that the goods would fall within Sl.No. 1 of the notification No. 20/2006-Cus. dated 01.03.2006 so as to deny the benefit of exemption. Appeal dismissed - decided against Revenue.
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