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TMI Blog2018 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... No.20/2006-Cus dt. 01/03/2006. Held that: - issue is covered by the decision in the case of KIMS Health Care Management Ltd. Versus Commissioner of Customs [2017 (11) TMI 410 - CESTAT BANGALORE], where relying 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... ic customs duty and additional customs duty i.e. CVD under Section 3(1) of the Customs Tariff Act, 1975 by debiting the same in the duty entitlement certificate. He further submitted that in the present case, CVD under Section 3(1) of the Customs Tariff Act is exempted by Notification no.6/2006 dt. 01/03/2006. The basic customs duty payable is well covered by the duty entitled certificate and as such the same is also exempted as per the terms of Notification No.92/2004. He also submitted that as per Notification No.20/2006-cus. Dt. 01/03/2006, special CVD under Section 3(5) of Customs Tariff Act is exempted on those goods whether the basic customs duty and CVD under Section 3(1) of the Customs Tariff Act are exempted in terms of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m payment of Basic Customs duty and countervailing duty. Further we find that any of exemption notification nowhere states that the exemption should be unconditional. It is a fact that vide Notification No.92/2004, BCD is exempted subject to certain conditions. Further vide Notification No.06/2006, CVD is exempted. Further we find that vide Notification No.20/2006 even the SAD leviable under Section 3(5) of the Customs Tariff Act was also exempted. During the relevant period, the impugned goods were fully exempted from 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 Notification No.20/2006-Cus. Further in the case of Gujarat Am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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