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TMI Blog2021 (9) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel for Shri Tarun Kumar Govil appearing for the appellant submits that during the hearing held on 24.08.2021 it was enquired as to whether a moratorium imposed by the NCLT has been lifted under Section 14 of the Insolvency Code. 2. Learned Counsel submits that NCLT has vide order dated 22.06.2021, issued on 20.07.2021 has accepted the Resolution Plan submitted by consortium of M/s.Murari Lal Jalan and Mr. Florian Fritsch and have ordered, inter alia, as follows : a. It shall be binding on the Corporate Debtor, its employees, members, creditors, including the Central Government, any State government or any local authority to whom a debt in respect of the payment arising under any law for the time being in force is due, guarantors a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out including the cost of materials used in the repairs plus Insurance and freight. He submits that initially, at the time of import, the appellants have paid the duty under protest as may be seen from the letter dt.04.09.2017; appellants have filed refund claim subsequently which was rejected by the original authority and such rejection was upheld by Commissioner (Appeals) vide the impugned order No.21/2018 dated 12.02.2018. 4. Learned Counsel for the appellant further submits that the wordings of the notification are very clear and there was no scope for ambiguity and need for assigning any different meaning to the wordings in the notification; the issue is no longer res integra; The Principal Bench of this Tribunal has already de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, are wholly exempt as in excess of amount indicated in the corresponding entry in Column 3 of the said Table. We find that at Sl.No.2 it is provided as follows: TABLE Sl.No. Description of goods Conditions (1) (2) (3) ... ... ... 2. Goods, other than those falling under Sl.No.1 exported for repairs abroad Duty of customs which would be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred or not), insurance and freight charges, both ways. It is very clear that additional duty, integrated tax, compensation cess are exempted and customs duty would be limited to be taxed on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mention of integrated tax and compensation cess in column (3) under serial no. 2 of the Exemption Notification would mean that only the basic customs duty on the fair cost of repair charges, freight and insurance charges are payable and integrated tax and compensation cess are wholly exempted. 45. It would, therefore, not be necessary to examine the contention of learned Authorised Representatives of the Department that in case of any ambiguity in an Exemption Notification, the benefit should go to the Revenue. It would also not be necessary to examine the remaining contentions advanced by the learned Counsel for the Appellant that the activity of repairs is "supply of service" or that the activity would not fall under the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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