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TMI Blog2015 (10) TMI 1553X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-Customs dated 7th April 1997 goods specified in Schedule I to the Customs Tariff Act, 1975 (CTA) imported would be exempted from payment of the whole of the duty of customs as well as additional duty subject to importer having DEPB with sufficient credit. - Division Bench of Punjab and Haryana High Court in has in its order [2010 (4) TMI 281 - PUNJAB & HARYANA HIGH COURT] (Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty or additional customs duty is made using DEPB scrips issued in terms of the FTP 2002-07. - No substantial question of law arises for consideration by the Court - Decided against Revenue. - CEAC No.43/2015, CEAC No.44/2015 - - - Dated:- 6-10-2015 - S Muralidhar VibhuBakhru, JJ For The Appellant : Ms. Sonia Sharma, Adv For The Respondent : None JUDGEMENT 1. These appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pass Book (DEPB) scrips issued in terms of the 2002-07 Foreign Trade Policy (FTP). The Respondents availed of Cenvat credit for the additional customs duty paid through DEPB scrips. In terms of the Notification No. 34/97-Customs dated 7th April 1997 goods specified in Schedule I to the Customs Tariff Act, 1975 (CTA) imported would be exempted from payment of the whole of the duty of customs as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d April 2010 in CEA No. 37 of 2010 (Commissioner of Central Excise v. M/s. Neel Kanth Rubber Mills) referred to the EXIM Policy which was amended by the Notifications dated 28th January 2004 and 17th September 2004 which entitled an importer to avail Cenvat credit of additional customs duty against the amount debited in the DEPB scrips. It was noted by the High Court that there was no condition in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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