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Kims Health Care Management Ltd Versus Commissioner of Customs

2018 (1) TMI 128 - CESTAT BANGALORE

Whether the appellant is eligible for benefit of exemption under Served from India Scheme (SFI scheme) issued under Notification No.92/2004-Customs dt. 10/09/2004 subject to fulfillment of conditions enumerated under the said notification? - separate exemption of SAD under Notification No.20/2006-Cus dt. 01/03/2006. - Held that: - issue is covered by the decision in the case of KIMS Health Care Management Ltd. Versus Commissioner of Customs [2017 (11) TMI 410 - CESTAT BANGALORE], where relyi .....

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008-DB, C/792/2008-DB, C/793/2008-DB, C/1316/2010-DB, C/1318/2010-DB C/Early Hearing/20807/2017 in C/1317/2010-DB C/791/2008-DB, C/792, 793/2008-DB, C/1316/2010-DB, C/1317, 1318/201-DB - Final Order No. 23019-23024/2017 - Dated:- 8-12-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri M. Balagopal, Advocate For the Appellant Dr. J. Harish, Superintendent(AR) For the Respondent ORDER Per : S. S. Garg The appellants have filed these appeals against the different .....

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ification. 3. The appellant had imported goods under different Bills of Entry and claimed duty free under Notification No.92/2004-Customs under the SFIS scrips issued to them by the JDGFT under SFIS. The Department alleged that the appellant cannot avail separate exemption of SAD under Notification No.20/2006-Cus dt. 01/03/2006 and accordingly the SAD element was also debited in the SFIS scrips. The Commissioner of Customs(Appeals) dismissed the appeal filed by the appellant and upheld the decis .....

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further submitted that in the present case, CVD under Section 3(1) of the Customs Tariff Act is exempted by Notification no.6/2006 dt. 01/03/2006. The basic customs duty payable is well covered by the duty entitled certificate and as such the same is also exempted as per the terms of Notification No.92/2004. He also submitted that as per Notification No.20/2006-cus. Dt. 01/03/2006, special CVD under Section 3(5) of Customs Tariff Act is exempted on those goods whether the basic customs duty and .....

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l duty of 4%. In support of his submission, he relied upon the following decisions:- i. Final Order No.21801/2017 dt. 21/08/2017 of Tribunal Bangalore in appeal C/365/2008-DB. ii. CC, Mumbai Vs. Reliance Industries Ltd. [2005(188) ELT 449 (Tri. Mum.)] iii. CC(Export) Vs. Reliance Industries [2015(322) ELT 121 (Bom.)] iv. Gujarat Ambuja Exports Ltd. Vs UOI [2013(288) ELT 49 (Guj.)] v. UOI Vs. Gujarat Ambuja Exports Ltd. [2014(307) ELT A78 (SC)] vi. Punj Lloyd Ltd. Vs. CC, New Delhi [2016(340) ELT .....

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