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Commissioner of Customs, Mumbai-I Versus M/s. Seiko Brushware India

2015 (9) TMI 458 - SUPREME COURT

Denial of benefit of Exemption Notification No. 34/98-Cus – Pig hair bristles that were imported were sold against which revenue issued show cause notice stating that since these pig hair bristles were sold without any sales tax been paid thereon, benefit of Exemption Notification would not be available to importer – Commissioner, concluded that Exemption Notification exempting pig hair bristles from tax would amount to case where no tax is chargeable on sale of goods and therefore, benefit of s .....

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– Appeal disposed of. - Civil Appeal No. 216 of 2007 - Dated:- 4-9-2015 - A. K. Sikri And Rohinton Fali Nariman, JJ. JUDGMENT R. F. Nariman, J. Despite service, nobody appears for the respondent. We have heard Shri Arijit Prasad, learned counsel appearing on behalf of the Revenue. The issue in this appeal relates to the denial of the benefit of Exemption Notification No. 34/98-Cus. dated 13.06.1998 which reads as follows:- In exercise of the powers conferred by sub-section (1) of Section 3A of .....

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relevant entry 'Nil' rate has been specified for All goods falling under the said First Schedule which are imported for sale as such, other than by way of high sea sale and the importer at the time of importation or at the time of clearances of warehoused goods for home consumption under the provisions of Section 68 of the Customs Act, 1962 (no. 52 of 1962), as the case may, makes a specified declaration to that effect in the Bill of Entry in the manner specified below. Provided that rat .....

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1999-2000. Revenue issued a show cause notice dated 26.03.2003 stating that since these pig hair bristles were, in fact, sold without any sales tax been paid thereon, the benefit of Exemption Notification dated 13.06.1998 would not be available to the importer in the present case. By a reply dated 17.10.2003, the importer essentially contended that pig hair bristles may be exempted from sales tax but that did not mean that they were not chargeable to sales tax. In a detailed order dated 31.03.2 .....

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ppellate Tribunal (hereinafter referred to as 'CESTAT') vide its judgment dated 22.02.2005 has held in favour of the assessee as follows: - We have heard both the sides and in our view, the contention raised by the learned counsel deserves to be accepted. We find that the exemption Notification issued by the Sales-tax Department of Delhi and UP state opponent from where goods in question after import without payment of SAD under Notification No. 34/98 detailed above, were sold only exemp .....

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the places where no tax was chargeable on the sale/purchase of the goods and thereby violated the condition contained in the above said exemption Notification No. 34/98-Cus. It was contended by Shri Arijit Prasad, learned counsel appearing on behalf of the Revenue, that the CESTAT has not taken note of Section 7 of The Delhi Sales Tax Act, 1975 (hereinafter referred to as 'Act') by which pig hair bristles were said to be in the nature of tax free goods. He further contended that in the p .....

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