9911796707
TMI Blog2022 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... cate a/w Mr. Anjani Kumar Singh for Respondent Nos. 1 and 2. P.C. : 1. Heard Mr. Raghuraman and Mr. Mishra and as we understand the facts of this case, import of capital goods under the valid authorisation under the Export Promotion Capital Goods Scheme (EPCG Scheme) was wholly exempted from payment of any additional duty under Section 3 of the Customs Tariff Act. Petitioner has availed of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt under the EPCG Scheme which was exempted from additional duty under Sub Section (7) and Sub Section (9) of Section 3 of the Customs Tariff Act was not included. However, within a short time thereafter in Notification dated 13th October 2017 being amended Notification No.16/2015-Cus came to be issued and the imports under the EPCG Scheme were exempted from additional duty under Sub Section (7) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (9)" were not inserted and it was always the intention of the Central Government to exempt imports of capital goods under the EPCG Scheme from payment of additional duty under Section 3 of the Customs Tariff Act. 4. Mr. Raghuraman added that it is more so because customs duty was always exempted and therefore Notification No. 79/2017-Cus dated 13th October 2017 has to be read as clarificator ..... X X X X Extracts X X X X X X X X Extracts X X X X
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