2017 (7) TMI 514

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....ve appeal is filed by the department aggrieved by the order passed by the Commissioner (Appeals), who allowed the benefit of exemption of payment of SAD as per the Notification No. 34/1997-Cus dated 07.04.1997 read with Notification No. 34/1998-Cus dated 13.06.1998. 2. The respondent imported 3463.199 MTs of Vinyl Chloride Monomer and filed different Bills of Entry for clearance of the goods. At ....

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....s, ADC, submitted that the original Notification No. 34/97 imposed certain conditions to be fulfilled in order to be eligible for exemption from payment of Customs duty and CVD. SAD was introduced in the year 1998-99 and the respondent has not debited SAD in their DEPB pass book. The respondent cannot claim exemption from payment of SAD as they have not fulfilled the conditions laid in the Notific....

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.... N o. 02/2003-Cus (NT) dated 06.01.2003, which laid that SAD is not required to be paid for the imports made during the period from 02.06.98 to 31.07.98. That, as per this Notification, the respondent is not liable to pay SAD. All the Bills of Entry except for one, fall within this period which is from 02.06.98 to 31.07.98 and therefore the Notification becomes applicable to the respondent. In res....

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.... our notice by the Ld. Counsel for the respondent that the Tribunal in the said judgment did not consider the Notification No. 02/2003 as well as the judgment in the case of C.J. Shah and Co. (supra). Notification No. 02/2003 directs that no SAD is required to be paid for the goods imported during the period from 02.06.98 to 31.07.98. The Commissioner (Appeals) has rightly relied upon this Notific....