TMI Blog2020 (2) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... NGALORE] wherein it has been held that notification no. 43/2002 does not grant exemption from levy under section 116 of the Finance Act, 1999. Appeal dismissed. - Custom Appeal No.185 of 2011 - A/10245/2020 - Dated:- 24-1-2020 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU None appeared for the Appellant Shri Sanjiv Kinker, Superinte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 36/2011/COMMR-A-/KDL. 3. The appellants are engaged in manufacture of HDPE/PP Woven Sack. The appellants claimed that Notification 43/2002-Cus dated 19.04.02 which exempts material imported into India against the Advance license issued in terms of Para 4.1.1 of EXIM policy. It has been argued that the said notification also exempts the appellant from Additional Duty of Customs (High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove goods from payment of Basic Customs Duty (BCD), additional duty of Customs leviable under Section 3 of the Customs Tariff Act as also safeguard duty and anti-dumping duty leviable, respectively, under Sections 8 and 9A of the Custom Tariff Act, subject to certain conditions. The original and appellate authorities refused to extend the benefit of exemption to additional duty of Customs imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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