2018 (1) TMI 128

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....ainst the different impugned orders dt. 06/11/2008 and dt. 18/03/2010 where by the Commissioner(Appeals) has rejected the appeal of the appellant. Since the issue involved in all the appeals is identical, they are disposed of by this common order. 2. The issue involved in these appeals is whether the appellant is eligible for benefit of exemption under Served from India Scheme (SFI scheme) issued under Notification No.92/2004-Customs dt. 10/09/2004 subject to fulfillment of conditions enumerated under the said notification. 3. The appellant had imported goods under different Bills of Entry and claimed duty free under Notification No.92/2004-Customs under the SFIS scrips issued to them by the JDGFT under SFIS. The Department alleged th....

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....ned goods are exempted from basic customs duty by way of debit duty entitlement certificate in terms of Notification No.92/2004-cus, CVD and SAD in terms of Notification No.6/2006-CE and No.20/2006-Cus respectively 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:- i. Final Order No.21801/2017 dt. 21/08/2017 of Tribunal Bangalore in appeal C/365/2008-DB. ii. CC, Mumbai Vs. Reliance Industries Ltd. [2005(188) ELT 449 (Tri. Mum.)] iii. CC(Export) Vs. Reliance Industries [2015(322) ELT 121 (Bom.)] iv. Gujarat Ambuja Exports Ltd. Vs UOI [2013(288) ELT 49 (Guj.)] v. UOI Vs. Gujarat Ambuja Exports Ltd. [....