2019 (4) TMI 338

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....ondent: Shri Nitin K. Mehta, Advocate ORDER Per: Ramesh Nair The issue involved in the present case is that the appellant claimed notification 53/2003-Cus dated 01/04/2003 issued under DFCE Scheme where the appellant is liable to pay SAD leviable under section 3(5) of Customs Tariff Act, 1975. The Ld. Commissioner (A) dropped the demand invoking notification 20/2006-Cus dated 01.03.2006 a....

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....interfered with. 4. We have considered the submission of both the sides and perused the record. We find that initially though the appellant had claimed exemption from SAD under notification 53/03-Cus but, subsequently, they made a claim under notification 20/06-Cus which this tribunal in the first round prima facie held that the exemption should be available and for eligibility of the said noti....