2018 (2) TMI 583

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....lant Shri B. Balamurugan, AC (AR) - For the Respondent ORDER Per: Bench The brief facts of the case are that the appellant is involved in the trading and assembly of Wind Operated Electricity Generator (WOEG). They regularly imported various products of WOEG through Chennai seaport on payment of customs duties including 4% Special Additional Duty (SAD) paid under Section 3 (5) of the C....

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....hat no credit of additional duty of customs shall be admissible. We find that the matter is no longer res integra vide the Tribunal's decision in the case of Chowgule & Company Pvt. Ltd Vs. CCE - 2014 (306) ELT 326 (Tri-LB), wherein the Larger Bench has held that the endorsement is merely procedural one and the purpose and object of the endorsement could be achieved when the duty element is no....