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2000 (1) TMI 195 - SUPREME COURTWhether in the facts and circumstances of this case the appellant is entitled to the benefit of the Exemption Notification No. 62/83, dated 1-3-1983 issued by the Government of India in exercise of the powers under Section 25(1) of the Customs Act, 1962? Held that:- It is not disputed before us that benefit in payment of basic duty and additional duty, in terms of Notification No. 268/76, dated 2-8-1976, has already been obtained by the appellant for importing the machinery as per a contract registered with the Customs Authorities under Tariff Item 84.66. Having so obtained that benefit by claiming the imported machinery to be covered by tariff Item 84.66, it was not open to the appellant later on to canvass much less claim that the machinery in question is covered by Tariff Item 84.31, for receiving the benefit of total exemption under Notification 62/83 and that it is not liable to pay auxiliary duty at the reduced rate of 20% on goods falling under Tariff Item 84.66 under Notification No. 61/83. Whether or not the specific machinery imported by the appellant is also covered by Item No. 84.31, under the circumstances, was irrelevant and apparently a devise to claim ‘unavailable’ benefit under Notification 62/83. In the established facts and circumstances of the case, the appellant was not entitled to the benefit of total exemption from payment of auxiliary duty under Notification 62/83 as rightly held by the Division Bench. Appeal dismissed.
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