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2019 (4) TMI 338 - CESTAT AHMEDABADExemption from SAD - benefit of N/N. 53/2003-Cus dated 01/04/2003 - DFCE Scheme - Held that:- Initially though the appellant had claimed exemption from SAD under notification 53/03-Cus but, subsequently, they made a claim under notification 20/06-Cus which this tribunal in the first round prima facie held that the exemption should be available and for eligibility of the said notification matter was remanded. Accordingly, though the Adjudicating authority, once again confirmed the demand, but the Commissioner (A) set aside the demand holding that the appellant is entitled for exemption under notification 20/06-Cus. - once the notification 20/06 was made applicable, the only condition to avail such exemption is the imported goods are exempted from payment of basic Custom Duty and CVD. As per the notification 53/03, the basic Custom Duty and CVD are exempted. The goods are eligible for exemption notification 20/06-Cus. - appeal dismissed - decided against revenue.
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