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TMI Blog2017 (11) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... basic customs duty as well as CVD (leviable under Section 3(1) of the Customs Tariff Act, 1975 and consequently the impugned goods were entitled to the benefit of N/N. 20/2006-Cus. Further in the case of Gujarat Ambuja Exports Ltd. Vs. UOI [2013 (6) TMI 536 - GUJARAT HIGH COURT] wherein the Hon’ble Gujarat High Court held that the imported goods were entitled to the benefit of N/N. 20/2006 Cus. when they (imported goods) were exempted from duty under Notification 45/2002-Cus. when imported under DEPB scheme where the duty is debited to the duty entitlement passbook. Appeal allowed - decided in favor of appellant. - C/365/2008-DB - Final Order No. 21801 / 2017 - Dated:- 21-8-2017 - Shri S.S Garg, Judicial Member And Shri Ashok K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. The served from India Scheme Certificate is produced before the proper officer at the time of clearance, for debit of the duties leviable on the goods, but for this exemption. ii. The exemption from duty shall not be admissible, if there is insufficient credit in the certificate for debiting the duties leviable on the goods, but for this exemption. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the provisions of law as well as by ignoring the binding judicial precedent. He further submitted that Notification No. 92/2004 Cus. exempts only the payment of (1) basic Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 49 (Guj.) d) Union of India Vs. Gujarat Ambuja Exports Ltd. reported in 2014 (307) E.L.T. A78 (S.C) e) Punj Lloyd Ltd. Vs. Commissioner of Customs, New Delhi reported in 2016 (340) E.L.T. 267 (Tri.-Del.) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties, we find that by virtue of Notification 20/2006 Cus. dated 01.03.2006, the Government of India has granted the exemption from payment of SAD. The relevant portion of the said Notification is reproduced below: S. No. Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Standard ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 20/2006-Cus. Further in the case of Gujarat Ambuja Exports Ltd. Vs. UOI (cited supra) wherein the Hon ble Gujarat High Court held that the imported goods were entitled to the benefit of Notification No. 20/2006 Cus. when they (imported goods) were exempted from duty under Notification 45/2002-Cus. when imported under DEPB scheme where the duty is debited to the duty entitlement passbook. The ratio of the decision is squarely applicable in the present case and therefore by following the ratio of the said decision, we are of the considered view that the impugned order is not sustainable in law and the same is set aside by allowing the appeal of the appellant with consequential relief. ( Operative portion of the Order was pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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