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2015 (11) TMI 1225 - AT - CustomsLevy of SAD where basic customs duty and countervailing duty is exempt under Notification No. 54/2003-Cus dated 01.04.2003 on the strength of the duty-free service entitlement credit certificate. - Held that:- Only condition for exemption from SAD in Notification 20/2006-Cus is that the goods should be exempt from payment of basic customs duty and countervailing duty (leviable under section 3 (1) of the Customs Tariff Act, 1975) the above quoted language of the exemption notification no where states that the exemption should be unconditional. It is a fact that vide Notification No.54/2003-Cus, basic customs duty and countervailing duty [under Section 3 (1) of the Customs Tariff Act, 1975] were exempted during the relevant period. - fact remains that during the relevant period the impugned goods were fully exempt from basic custom duty as well as CVD [leviable under section 3 (1) of Customs Tariff Act, 1975] and consequently, they (i.e., the impugned goods) were entitled to the benefit of Notification No.20/2006 - Cus. Indeed in a similar set of circumstances in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India (2013 (6) TMI 536 - GUJARAT HIGH COURT), Gujarat High Court held that the import goods were entitled to the benefit of Notification No.20/2006-Cust when they (import goods) were exempt from duty under notification No. 45/2002-Cus when imported under DEPB scheme (where the duty is debited to the duty entitlement pass book). The ratio of this judgement is clearly applicable to the present case. - Matter remanded back - Decided in favour of assessee.
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