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2015 (11) TMI 1225 - CESTAT NEW DELHI

2015 (11) TMI 1225 - CESTAT NEW DELHI - 2016 (340) E.L.T. 267 (Tri. - Del.) - 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 .....

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nd consequently, they (i.e., the impugned goods) were entitled to the benefit 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 debi .....

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otification No.20/2006-Cus, dated 01.06.2006 exempting special additional duty (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 grou .....

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f the Customs Tariff Act, 1975 without any condition and that in the present case 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 .....

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oms leviable thereon or in case of which "Free" or "Nil" rates 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 Notifica .....

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