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2017 (7) TMI 514 - CESTAT CHENNAI

2017 (7) TMI 514 - CESTAT CHENNAI - TMI - Benefit of exemption from SAD - import of 3463.199 MTs of Vinyl Chloride Monomer - The department was of the view that since all the Bills of Entry were dated prior to 17.07.1998, the respondent is liable to pay SAD - Held that: - N/N. 02/2003 directs that no SAD is required to be paid for the goods imported during the period from 02.06.98 to 31.07.98. The Commissioner (Appeals) has rightly relied upon this Notification to allow the benefit of SAD exempt .....

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enefit of exemption of payment of SAD as per the Notification No. 34/1997-Cus dated 07.04.1997 read with Notification No. 34/1998-Cus dated 13.06.1998. 2. The respondent imported 3463.199 MTs of Vinyl Chloride Monomer and filed different Bills of Entry for clearance of the goods. At the time of assessment of Bills of Entry the Special Additional Duty (SAD) of customs introduced in 1998-99 was not levied. The Notification No. 34/1997 exempted the payment of Customs duty and CVD on fulfilment of c .....

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same. Hence this appeal. 3. On behalf of the department, the Ld. AR, Shri A. Cletus, ADC, submitted that the original Notification No. 34/97 imposed certain conditions to be fulfilled in order to be eligible for exemption from payment of Customs duty and CVD. SAD was introduced in the year 1998-99 and the respondent has not debited SAD in their DEPB pass book. The respondent cannot claim exemption from payment of SAD as they have not fulfilled the conditions laid in the Notification No. 34/97. .....

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539 41540/2016 dated 16.08.16. 4. Against this, Ld. Counsel Shri C. Seethapathy, appearing for the respondent submitted that the Notification No. 48/98 had granted exemption of SAD unconditionally with effect from 17.07.98; that for the interim period there was another Notification N o. 02/2003-Cus (NT) dated 06.01.2003, which laid that SAD is not required to be paid for the imports made during the period from 02.06.98 to 31.07.98. That, as per this Notification, the respondent is not liable to .....

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