under nine Bills of Entry by claiming exemption under Notification No. 23/98-Cus. dated 2.6.1998 (SI. No. 227) and executing a Bond-cum-Bank ... benefit of exemption under SI. No. 227 of Notification No. 23/98-Cus. to them by misinterpreting the said entry in the Notification. The word
Serial 249 of the Table annexed to Notification No. 23/98-Cus. dt. 2.6.1998.
2. The Assistant Commissioner, Customs denied the benefit ... Notification No. 23/98-Cus. to cold light fountain holding that the product manual/literature no where specified that the impugned goods was meant
materials for manufacture of equipment required for refineries under Notification No. 23/98-Cus ... 98 (Sl. No. 164, list 27, item 7). Cables are exempted from all duties of customs under Notification No.23/98-Cus provided that they
parts of Dredger" along with the benefit of Notification No. 23/98-Cus., dated 2-6-98 under Sl. No. 230 and Notification ... Cus. and Sl. No. 230 of Notfn. No. 23/98-Cus., dated 2-6-1998 which has same terms, it is necessary to examine
Cus and 52/03-Cus, even then the capital goods would be entitled for the benefit of Notification 23/98 Cus and 21/2002-Cus ... entitled for the benefit of exemption under alternative Notification No. 23/98-Cus. dated 2.6.1998, as they fulfill all the conditions of the said Notification
request of the importers for eligibility of the Notification No. 23/98-Cus. for use as actual users. The Commissioner has found in para ... also stated that they are making the claim as per Notification 23/98-Cus. I find that there is no material evidence in file
drugs and availed exemption from payment of duty under Notification No. 23/98-Cus., dated 2-6-98 (Serial No. 46B); that the said Notification ... Valte, learned SDR, submitted that the exemption under Notification No. 23/98-Cus. is available subject to the condition that the importer follows the procedure
order denying exemption
under Sr.No.108 (1) of Notification No.23/98-Cus. dated 02.06.1998 for
non-submission of end use certificate and where ... find that the appellant have availed the
exemption Notification No.23/98-Cus Dated 02.06.1998 under Sr. No.108
description Serial No.1 which
available to goods specified at Sl.No. 162 of Notification No. 23/98-Cus. The concessional rate of 20% advolarem mentioned at the above ... Notification No. 16/2000 had replaced the Notification No. 23/98-Cus but contained a concessional effective rate of 25% advolarem for "Machinery
appellants imported three litres of Latex and claim exemption under notification 23/98-Cus. Sr. No 46(B) by classifying product under Heading ... granted by notification 36/96-Cus., dated 23-7-1996,11/97-Cus., dated 1-3-1997, 23/98-Cus., dated
