2019 (4) TMI 338

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..... d prima facie held that the exemption should be available and for eligibility of the said notification matter was remanded. Accordingly, though the Adjudicating authority, once again confirmed the demand, but the Commissioner (A) set aside the demand holding that the appellant is entitled for exemption under notification 20/06-Cus. - once the notification 20/06 was made applicable, the only condit .....

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..... oms Tariff Act, 1975. The Ld. Commissioner (A) dropped the demand invoking notification 20/2006-Cus dated 01.03.2006 against which the Revenue filed the present appeal. 2. Shri K.J. Kinariwala, Ld. Assistant Commr.(AR) appearing on behalf of the Revenue reiterates the grounds of the appeal. He submits that the appellant have claimed the exemption notification 53/03 dated 01/04/03 which does not .....

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..... ibunal in the first round prima facie held that the exemption should be available and for eligibility of the said notification matter was remanded. Accordingly, though the Adjudicating authority, once again confirmed the demand, but the Commissioner (A) set aside the demand holding that the appellant is entitled for exemption under notification 20/06-Cus. We find that once the notification 20/06 w .....

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