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2023 (9) TMI 141 - AT - CustomsExemption from Basic Customs Duty and Additional Customs Duty - appellant’s claim is that the imported goods were to be classified under Sl. No. 15 of the Notification No. 24/2005 dated 01.03.2005, as amended by Notification No. 132/2006 dated 30.12.2006 - HELD THAT:- The denial of benefit of Notification No. 24/2005 is unsustainable since the impugned order is contrary to the interpretation of law as drawn by the Hon’ble Apex Court SHARE MEDICAL CARE VERSUS UNION OF INDIA [2007 (2) TMI 2 - SUPREME COURT] and, therefore, the same deserves to be set aside. It was held in the said case that well settled law is that in case the applicant is entitled to benefit under two different Notifications or under two different Heads, he can claim more benefit and it is the duty of the authorities to grant such benefits if the applicant is otherwise entitled to such benefit. Appeal allowed.
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