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TMI Blog2015 (11) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty and countervailing duty [under Section 3 (1) of the Customs Tariff Act, 1975] were exempted during the relevant period. - fact remains that during the relevant period the impugned goods were fully exempt from basic custom duty as well as CVD [leviable under section 3 (1) of Customs Tariff Act, 1975] and consequently, they (i.e., the impugned goods) were entitled to the benefit of Notification No.20/2006 - Cus. Indeed in a similar set of circumstances in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India (2013 (6) TMI 536 - GUJARAT HIGH COURT), Gujarat High Court held that the import goods were entitled to the benefit of Notification No.20/2006-Cust when they (import goods) were exempt from duty under notification No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt from whole of basic custom duty and additional duty of customs (CVD) leviable under section 3 (1) of the Customs Tariff Act, 1975 without any condition and that in the present case the said exemption was subject to the condition that the said duties are debited to duty-free service entitlement credit certificate. 3. The appellant has contended that Notification 54/2003-Cus fully exempted basic customs duty and CVD and therefore it was entitled to the benefit of Notification No. 20/2000-ST and cited the judgement in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India [2013 (288) ELT 49 (Guj)]. 4. Ld. Departmental Representative supported the impugned order. 5. We have considered the contentions of both sides. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re exempted during the relevant period. [Indeed w.e.f. 19.12.2006 even SAD leviable under section 3 (5) of Customs Tariff Act, 1975 was also exempted under Notification No.54/2003-Cus but as the Bills of Entry in this case were of date prior to 19.12.2006, this is of no relevance for the present case]. However, the fact remains that during the relevant period the impugned goods were fully exempt from basic custom duty as well as CVD [leviable under section 3 (1) of Customs Tariff Act, 1975] and consequently, they (i.e., the impugned goods) were entitled to the benefit of Notification No.20/2006 - Cus. Indeed in a similar set of circumstances in the case of Gujarat Ambuja Exports Ltd. Vs. Union of India (supra), Gujarat High Court held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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