2010 (11) TMI 907

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Heard both sides. 2. Shri J.C. Patel, ld. advocate appearing for the appellant states that the appellants availed exemption from basic customs duty under Notification 34/97-Cus., dated 7-4-1997. Though the said notification allowed exemption also from the additional duty of customs, there is an implicit option in para 2(vi) of the said Notification not to avail the exemption from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment of SAD. Undisputedly, the appellants have imported the impugned goods availing the exemption from basic customs duty under Notification 34/97 and they have also paid the additional duty as per the calculation provided under para 2(vi) thereof. Hence in our considered view, they are entitled to the exemption from SAD under the notification 23/2002. Accordingly, after waiving the requirement of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X