2012 (6) TMI 219

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..... f Notification No.6/2006-CE on the ground that by invoking the provisions of Exim Policy – Held that:- Customs Notification 21/2002 does not provide any condition that the benefit is available subject to the provisions of the Exim Policy. Pre-deposit of duty, interest and penalty is waived for hearing of the appeal. The stay petition is allowed. - E/1425/2011 - S/655/2012/EB/C-II - Dated:- 29-2-2 .....

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..... cleared the goods at nil rate of duty. The Revenue denied the benefit of the Notification and confirmed the demand. 4. The contention of the applicant is that all goods supplied against international competitive bidding are exempted from payment of duty on the condition that the goods are exempted from customs duty leviable under the First Schedule to the Customs Tariff and additional duty levia .....

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..... e wants to deny the benefit of Notification No.6/2006-CE on the ground that by invoking the provisions of Exim Policy. As noted above, the condition 19 of Notification 6/2006 provides that if the goods are exempted from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 and the additional duty leviable under Section 3 of the Customs Tariff Act when imported int .....

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