2015 (1) TMI 323

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....he Appellant. Shri N.K. Sharma, a/b T.C. Saini, Advocates, for the Respondent. ORDER Revenue filed these eight Applications for stay of operation of eight Orders-in-Appeal, whereby learned Commissioner (Appeals) has allowed the Appeals filed by the Respondent against the Orders-in-Original denying them the benefit of Notification No. 102/2007-Cus., dated 14-9-2007. 2. The contention of th....

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....r-balancing for Sales Tax/VAT. The contention is that the Sales Tax/VAT in their case is exempted in this case as per the Notification issued by the Government of India, New Delhi. In this context, the learned Advocate brings to our notice the findings of the learned Commissioner (Appeals) at para 5 of the impugned Order-in-Appeal. 4. We find that the Special CVD is as per sub-section 5 of S....

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....ar circumstance the fact remains that there is no Sales Tax on the Item (subject goods) imported as the same has come under the list of exempted List of Commodities, inserted vide Notification No. F.3(77)Fin.(T&E) 2005-06/1424-1433 Kha, dated 14-3-2006 w.e.f. 14th March, 2006 of the First Schedule to Delhi VAT (Section 6). It therefore goes without saying that when the subject goods is exempted fr....