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2019 (5) TMI 926 - AT - CustomsExemption from SAD - Import of Microprocessors - appellants had availed the full exemption from payment of CVD under Notification No 06/2006-CE - denial of benefit under N/N. 029/2010-Cus dated 27.02.2010 on the ground that the goods are meant for fitment within the computer/ laptop and not meant for retail sale - HELD THAT:- It is quite evident that complete exemption from payment of Central Excise duty (CVD) is admissible only in respect of the those microprocessors which are meant for fitment inside CPU Housing/ Laptop Body only. In all other case the Central Excise Duty (CVD) is leviable @ 4%. Admittedly in the present case appellants have claimed complete exemption from payment of Central Excise Duty (CVD) and hence the microprocessor imported by them are meant for fitment inside the CPU Housing/Laptop Body and not for retail sale. Exemption Notification No 29/2010-Cus dated 27.02.2010 exempts from payment of Special Additional Duty of Customs leviable thereon under sub section (5) of Section 3 of Customs Tariff Act, 1975 - From the wordings of the notification it is quite evident that this exemption is applicable only in respect of the goods which are in pre-packed form and are meant for retail sale. The retail sale price in respect of such goods needs to be declared on the package itself. Thus if the goods are meant for retail sale then obliviously they cannot be meant for fitment within the CPU Housing/ laptop Body. Wordings of exemptions make them mutually exclusive. The goods mean for retail sale as such cannot be meant for fitment inside the CPU Housing/ Laptop Body. Once the importer claims complete exemption from payment of CVD in terms of the Central Excise Notification referred above he is excluded from claiming exemption from payment of Special Additional Duty of Customs under Notification No 29/2010-Cus. Appeal dismissed - decided against appellant.
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