2017 (11) TMI 410

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....ought clearance under the Served from India Scheme covered vide Notification No. 92/04 Cus dated 10.09.2004 and had produced the licence in this respect issued by the JDGFT. The total assessable value of the import was Rs. 3,59,37,288/- (Rupees Three Crore Fifty Nine Lakhs Thirty Seven Thousand Two Hundred and Eighty Eight only) and the duty leviable was Rs. 33,43,605/- (Rupees Thirty Three Lakhs Forty Three Thousand Six Hundred and Five only) at the rate of 5% basic Customs Duty + 25% Education Cess + 4% Additional duty of Customs. The balance credit available on the licence was Rs. 18,96,214/- (Rupees Eighteen Lakhs Ninety Six Thousand Two Hundred and Fourteen only) whereas the duty leviable on the goods but for the exemption was under No....

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.... as per Notification 20/2006-Cus. dated 01.03.2006, the special CVD under Section 3(5) of the Customs Tariff Act is exempted on those goods where the basis customs duty and CVD under Section 3(1) of the Customs Tariff Act are exempted in terms of Notification 92/04-Cus. and 6/06 CE respectively. He further submitted that the impugned goods are exempted from basic Customs duty by way of debiting duty entitlement certificate in terms of Notification 92/04 Cus, CVD and sub CVD in terms of Notification 6/2006-CE 20/2006-Cus. and therefore there was no need to discharge any special Additional duty of 4%. In support of his submission, he relied upon the following decisions: a) Commissioner of Customs, Mumbai Vs. Reliance Industries Ltd. reporte....

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..../2006 Cus. is that the goods should be exempted from payment of basis Customs duty and countervailing duty. Further we find that any of exemption notification nowhere states that the exemption should be unconditional. It is a fact that vide Notification 92/2004 BCD is exempted subject to certain conditions. Further vide Notification 6/2006 CVD is exempted. Further we find that vide Notification 20/2006 even the SAD leviable under Section 3(5) of the Customs Tariff Act was also exempted. During the relevant period, the impugned goods were fully exempted from basic customs duty as well as CVD (leviable under Section 3(1) of the Customs Tariff Act, 1975 and consequently the impugned goods were entitled to the benefit of Notification No. 20/200....