2015 (12) TMI 927

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..... Respondent : Shri S.J. Vyas, Advocate ORDER Per : Mr. P.K. Das; Revenue filed this appeal against the order of the Commissioner (Appeals). By the impugned order, Commissioner (Appeals) rejected the appeal filed by the Revenue. 2. The relevant facts of the case, in brief, are that the appellants imported LIquified Petroleum Gas Mixture in Bulk and claimed exemption from Special Additional Duty .....

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..... iquefied state and in gaseous state are covered under heading 27.11. LPG is covered specifically under the tariff entry 271110 00 as Other liquefied 'Petroleum gases'. There is no distinction in the tariff entries in respect of LPG supplied for domestic household consumers and for other category. It is only for the purpose of concession/exemption, specific and use description has been used. Fr .....

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..... Board clarifies that the LPG imported for supply to domestic consumers as well as LPG supplied other category would be eligible for exemption from payment of 4% special CVD under serial No. 2 of notification No. 20/2006-Customs dated 01.03.2006. Accordingly, it is directed that the field formations may finalise all the Pending assessment of LPG Import. 3. In view of the above, we do not find any .....

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