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Commissioner of Customs (Prev.) , Jamnagar Versus M/s. Shell Gas LPG India Pvt. Limited

2015 (12) TMI 927 - CESTAT AHMEDABAD

Exemption of SAD under Notification No. 20/2006-Cus dated 01.3.2006 - Board Circular F.No. 620A6/2007-Cum.TU dated 11.06.2007 and Standing Order No. 51/2007 dated 04.12.2007 - Held that:- issue is no more res-integra in view of the Board Circular F.N .....

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o. : C/21/2007 - ORDER No. A/11213/2015 - Dated:- 20-8-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri J. Nagori, Authorised Representative For the Respondent : Shri S.J. Vyas, Advocate ORDER P .....

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imported LIquified Petroleum Gas Mixture in Bulk and claimed exemption from Special Additional Duty (SAD) under Notification No. 20/2006-Cus dated 01.3.2006. Both sides submit that the issue is no more res-integra in view of the Board Circular F.No. .....

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.2007:- The issue was examined. The exemption entry a serial No. 2 to notification No. 20/2000-Customs dated 01.03.2006 State as follows: Petroleum crude, Kerosene for public distribution scheme, liquefied petroleum gas for domestic household consume .....

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ariff entry 271110 00 as Other liquefied Petroleum gases . There is no distinction in the tariff entries in respect of LPG supplied for domestic household consumers and for other category. It is only for the purpose of concession/exemption, specific .....

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d under chapter 27 exempted from payment of 4% special CVD. The wording of the entry Petroleum gases of chapter 27 in the notification itself covers the LPG supplied to domestic consumers and LPG supplied to other category of consumers, irrespective .....

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