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2018 (5) TMI 472 - AT - Central ExciseBenefit of N/N. 6/2002-CE dated 01.03.2002 - Department was of the view that since the CVD is debited in the DEPB scrip, there is no payment of duty on the imported goods and therefore appellant is not eligible for exemption under Sl.No. 244 (C) of Notification No. 6/2002 - whether the central excise duty exemption under Notification No. 6/2002 dated 01.03.2002 (Sl.No. 244 (C) is eligible for RBD Palmolein oil when the RBD Polmolein oil is imported on debit of DEPB scrip? Held that: - issue stands decided in the cases of Tanfac Industries Ltd. [2009 (4) TMI 92 - MADRAS HIGH COURT] where in the Hon’ble Jurisdictional High Court has held that the debit of any amount under the DEPB Scheme is a mode of payment of duty on the imported goods and the goods cleared under DEPB Scheme cannot be treated an exempted goods, but they can only be treated to be duty-paid goods. Demand do not sustain - appeal allowed - decided in favor of appellant.
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