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M/s Caltex Gas India Pvt Ltd Versus Commissioner of Customs, Tuticorin

2016 (1) TMI 274 - CESTAT CHENNAI

Denial of SAD exemption on the imported LPG through high sea sales - Held that:- Appellants have imported LPG through high sea sales transactions under the Bill of Entry No. 322 dated 17.06.1998 and there is no dispute on the sale of LPG to various c .....

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iromChem (P) Ltd.(2005 (8) TMI 532 - CESTAT, BANGALORE). The case on hand is identical to the above and hence by applying the above decision we hold that the demand of SAD on the imported goods is not sustainable. Accordingly, we set aside the impugn .....

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ant filed this appeal against the Order of the Commissioner (Appeals). 2. The brief facts of the case relates to the demand of ₹ 3,23,338/- being the special additional customs duty not paid by the appellants as the goods have been purchased by .....

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ated the statement of facts and grounds of appeal at page 7 & 8 of appeal papers and submitted that even though the appellants have purchased the goods by way of high sea sales, they have paid sales tax as the goods (LPG) were sold to different c .....

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mers and paid sales tax and they are eligible for SAD exemption. He relied on the following case laws in support of his argument: 1. 2006 (202) ELT 335 (Tri.-Bang.) CC, Mangalore Vs. Hindustan Petroleum Corpn. Ltd. 2. 2006 (199) ELT 751 (Tri.-Bang.) .....

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o the notification, exemption from payment of SAD was not available as the goods are purchased by way of high sea sales. The LPG was not sold as such but they have to refill the cylinders and then sell LPG to various customers. 5. After hearing both .....

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17.06.1998 and there is no dispute on the sale of LPG to various customers and also discharged sales tax. On identical issue the Tribunal in the case of CC, Mangalore Vs. Hindustan Petroleum Corpn. Ltd.(supra), held that SAD is not leviable. Para 6 o .....

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e goods are procured from IOCL on High Seas Sales, it is a fact that Sales Tax has been paid on the transaction. The respondents have furnished evidence for the same. From the Budget Speech of the Finance Minister, it is clear that the intention of t .....

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