TMI Blog2010 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... inally exported under bond without payment of Central Excise duty – Appeal allowed - E/996/2004 - 1079/2010 - Dated:- 12-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri A.R. Srinivasan, DGM, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i A.R. Srinivasan, Deputy General Manager, appearing for the appellants states that the appellants have sold the impugned goods subsequent to import and also states that the exemption under Notification No. 94/96-Cus., is in respect of basic customs duty, additional duty of customs as well as special additional duty of customs and hence they are not required to pay the SAD. Having paid the same un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s including the cited decisions, we find that Notification No. 94/96-Cus., dated 16-12-1996 exempts re-imported goods from so much of the duty of the Customs, the additional duty and special duty of customs as in excess of the amount indicated in the corresponding entry in Column 3 of the Table annexed to the said notification. The impugned goods are covered under Serial No. 1(d) as these were ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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