2015 (11) TMI 1225

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....Adv For the Respondent : Ms Suchitra Sharma, DR ORDER   Per R K Singh Appeal is filed against Order-in-Appeal dated 16.07.2010 in terms of which the benefit of Notification No.20/2006-Cus, dated 01.06.2006 exempting special additional duty (SAD) was denied. 2. The facts of the case are as under:- The appellant imported goods under 12 Bills of Entry and claimed exemption f....

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.... Tariff Act, 1975 without any condition and that in the present case the said exemption was subject to the condition that the said duties are debited to duty-free service entitlement credit certificate. 3. The appellant has contended that Notification 54/2003-Cus fully exempted basic customs duty and CVD and therefore it was entitled to the benefit of Notification No. 20/2000-ST and cited the j....

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....of 1975) and which are also exempt from the whole of additional duty of customs leviable thereon under sub-section (1) of Section 3 of the said Act, or on which no amount of the said additional duties of customs is payable for any reason. Nil we find that the only condition for exemption from SAD in Notification 20/2006-Cus is that the goods should be exempt from payment of basic customs dut....

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....le under section 3 (1) of Customs Tariff Act, 1975] and consequently, they (i.e., the impugned goods) were entitled to the benefit of Notification No.20/2006 - Cus. Indeed in a similar set of circumstances in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India (supra), Gujarat High Court held that the import goods were entitled to the benefit of Notification No.20/2006-Cust when they (impor....