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M/s Punj Lloyd Ltd. Versus Commissioner of Customs, New Delhi

2015 (11) TMI 1225 - CESTAT NEW DELHI

Levy of SAD where basic customs duty and countervailing duty is exempt under Notification No. 54/2003-Cus dated 01.04.2003 on the strength of the duty-free service entitlement credit certificate. - Held that:- Only condition for exemption from SAD in Notification 20/2006-Cus is that the goods should be exempt from payment of basic customs duty and countervailing duty (leviable under section 3 (1) of the Customs Tariff Act, 1975) the above quoted language of the exemption notification no where st .....

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of Notification No.20/2006 - Cus. Indeed in a similar set of circumstances in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India (2013 (6) TMI 536 - GUJARAT HIGH COURT), Gujarat High Court held that the import goods were entitled to the benefit of Notification No.20/2006-Cust when they (import goods) were exempt from duty under notification No. 45/2002-Cus when imported under DEPB scheme (where the duty is debited to the duty entitlement pass book). The ratio of this judgement is clearly .....

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(SAD) was denied. 2. The facts of the case are as under:- The appellant imported goods under 12 Bills of Entry and claimed exemption from basic customs duty and countervailing duty under Notification No. 54/2003-Cus dated 01.04.2003 on the strength of the duty-free service entitlement credit certificate. However it was required to pay in cash SAD leviable under section 3 (5) of the Customs Tariff Act, 1975 on the ground that the said duty could not be debited to duty-free service entitlement cr .....

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ase the said exemption was subject to the condition that the said duties are debited to duty-free service entitlement credit certificate. 3. The appellant has contended that Notification 54/2003-Cus fully exempted basic customs duty and CVD and therefore it was entitled to the benefit of Notification No. 20/2000-ST and cited the judgement in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India [2013 (288) ELT 49 (Guj)]. 4. Ld. Departmental Representative supported the impugned order. 5. We .....

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ates of duty of customs are specified in column (4) under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of Section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason. Nil we find that the only condition for exemption from SAD in Notification 20/2006-Cus is that the goods should be exempt from payment of basic cust .....

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