2018 (6) TMI 1499

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..... Timber without loss of identity of the original product would not deprive the importer of the benefit of the exemption notification - appeal dismissed - decided against Revenue. - Civil Appeal Nos. 10258-10296 of 2011 with C.A. Nos. 6925-6926 of 2012, 16918, 16919 of 2017 & 4329-4338 of 2018 - - - Dated:- 24-4-2018 - Ranjan Gogoi and R. Banumathi, JJ. Shri Rupesh Kumar, Ms. Aruna Gupta, M .....

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..... oice issued in respect of the goods sold (said goods) it is mentioned that credit of the additional duty of Customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 is not admissible. 2. The Learned Counsel for the appellant-Revenue has sought to dislodge the view taken by the Customs, Excise and Service Tax Appellate Tribunal and the High Court by contending that the s .....

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..... evenue, therefore, are dismissed. The orders of the Tribunal and the High Court are affirmed. 4. Bank guarantees deposited by the respondent(s), be returned to them along with interest thereon, if any. Civil Appeal Nos. 6925-6926/2012, 16918/2017, 16919/2017 and C.A. @ Diary No(s). 1586/2018 5. Delay condoned. 6. Leave granted. 7. In view of the order passed in Civil Appeal Nos. .....

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