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2015 (12) TMI 927 - CESTAT AHMEDABAD

2015 (12) TMI 927 - CESTAT AHMEDABAD - TMI - 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.No. 620A6/2007-Cum.TU dated 11.06.2007 and Standing Order No. 51/2007 dated 04.12.2007 issued by the Chief Commissioner of Customs, Mumbai, Zone II. - No reason to interfere the order of the Commissioner (A .....

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f the case, in brief, are that the appellants 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. 620A6/2007-Cum.TU dated 11.06.2007 and Standing Order No. 51/2007 dated 04.12.2007 issued by the Chief Commissioner of Customs, Mumbai, Zone II. For the proper appreciation of the case, we reproduce the r .....

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7.11. LPG is covered specifically under the tariff 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 and use description has been used. From the scope of the notification and the above examination, it is clear that all goods covered under chapter 27 are not covered under the scope of exemption entry seri .....

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