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2018 (9) TMI 458 - AT - CustomsExemption from Additional duty of Customs - Sub Section (1) of section 116 of Finance Act, 1999 - Whether additional duty of customs levied under Section 166 of the Finance Act, 1999 can be demanded in respect of goods which are eligible for Exemption N/N. 94/96-Customs dated 06.12.1996? Held that:- Sub Section (3) thereof extents the benefit of Exemptions under Customs Act also to the additional duty of customs levied under the Section 116 of Finance Act, 1999 - so long as the exemption Notification 94/96-Customs is extended to the goods, the benefit of exemption has to be allowed in respect of additional duty of customs levied under sub Section (1) of Section 116 of Finance Act, 1999. Reliance was placed in the case of TOYOTA KIRLOSKAR MOTOR PVT. LTD. VERSUS COMMR. OF C. EX., BANGALORE [2007 (5) TMI 464 - CESTAT, BANGALORE], where it was held that From the Section 129 of the Finance Act, 2001 and also from the Circular 60/01/06-CX dated 13-1-2006 issued by the CBEC, it is very clear that Exemption Notification 108/1995 is applicable also to NCCD. The benefit of Exemption from additional duty of customs levied under Sub Section (1) of section 116 of Finance Act, 1999 has to be extended to the goods which are entitled to exemption under Notification 94/96-Customs - appeal allowed.
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