https://www.taxtmi.com/caselaws?id=380198 The Tribunal upheld the Commissioner's decision denying exemption from payment of CVD and SAD to the appellants for imported microprocessors. The appellants' claim under Notification No 29/2010-Cus for goods intended for retail sale was rejected as they had already availed exemption under Notification No 06/2006-CE for fitment inside computers. The Tribunal emphasized the burden of proof on the assessee and strictly interpreted exemption notifications in favor of revenue, concluding that the exemptions claimed were mutually exclusive. As a result, the appellants' appeal was dismissed, and the duty demand of Rs. 67,75,374 was confirmed. en-us Thu, 24 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380198 The Tribunal upheld the Commissioner's decision denying exemption from payment of CVD and SAD to the appellants for imported microprocessors. The appellants' claim under Notification No 29/2010-Cus for goods intended for retail sale was rejected as they had already availed exemption under Notification No 06/2006-CE for fitment inside computers. The Tribunal emphasized the burden of proof on the assessee and strictly interpreted exemption notifications in favor of revenue, concluding that the exemptions claimed were mutually exclusive. As a result, the appellants' appeal was dismissed, and the duty demand of Rs. 67,75,374 was confirmed. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380198