Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 410 - AT - CustomsServed from India Scheme - N/N. 92/04 Cus dated 10.09.2004 - SAD - Held that: - the only condition for exemption for SAD in N/N. 20/2006 Cus. is that the goods should be exempted from payment of basis Customs duty and countervailing duty - any of exemption notification nowhere states that the exemption should be unconditional. It is a fact that vide N/N. 92/2004 BCD is exempted subject to certain conditions. Further vide N/N. 6/2006 CVD is exempted. Further vide N/N. 20/2006 even the SAD leviable under Section 3(5) of the Customs Tariff Act was also exempted. During the relevant period, the impugned goods were fully exempted from basic customs duty as well as CVD (leviable under Section 3(1) of the Customs Tariff Act, 1975 and consequently the impugned goods were entitled to the benefit of N/N. 20/2006-Cus. Further in the case of Gujarat Ambuja Exports Ltd. Vs. UOI [2013 (6) TMI 536 - GUJARAT HIGH COURT] wherein the Hon’ble Gujarat High Court held that the imported goods were entitled to the benefit of N/N. 20/2006 Cus. when they (imported goods) were exempted from duty under Notification 45/2002-Cus. when imported under DEPB scheme where the duty is debited to the duty entitlement passbook. Appeal allowed - decided in favor of appellant.
|