Goods Clearance in Noida SEZ: Exemption Notification 6/2004-Cus Not Applicable for SAD, Revenue Wins Appeal.

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....Clearance of goods from Noida SEZ - Exemption notifications applicable to SAD - Undisputedly, the exemption notification no. 6/2004-Cus was not available during this entire period. Therefore, the appellant is not entitled to the benefit of the exemption notification not available during any of the dates of the clearance - the issue is found in favour of the Revenue and against the appellant - AT....