benefit of the Notifications No. 48/2017-Central
Tax, dated the 18th October, 2017, No.78/2017
Customs dated 13.10.21017 and No.79/2017
Customs ... when exemption under Notifications No.
48/2017-Central Tax, dated the 18th October, 2017,
No.78/2017 Customs dated 13.10.21017 and No.
79/2017 Customs
Customs on 3 June, 2024
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT NO.I
Customs Appeal No.70508 of 2017
(Arising ... Customs Act, 1962 .
Customs Appeal No.70508, 70509, 70483-70488 of 2017
10
3.2.2 Heavy Melting Scrap (HMS) seized, used as cover
goods
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... Chairman, EEPC;
Additional DGFT, Mumbai; Chairman, CBEC; Additional Director General,
DGEP, CBEC; Additional DGFT, Additional Director, DGEP; Chairman, CBEC;
Federation of Indian Export Organisations; Executive
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... Chairman, EEPC;
Additional DGFT, Mumbai; Chairman, CBEC; Additional Director General,
DGEP, CBEC; Additional DGFT, Additional Director, DGEP; Chairman, CBEC;
Federation of Indian Export Organisations; Executive
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... Chairman, EEPC;
Additional DGFT, Mumbai; Chairman, CBEC; Additional Director General,
DGEP, CBEC; Additional DGFT, Additional Director, DGEP; Chairman, CBEC;
Federation of Indian Export Organisations; Executive
Customs Act,
1962. The same position was also separately clarified by the CBEC, Ministry
of Finance in Circular No.49/2017-Customs dated 12.12.2017. Accordingly ... Chairman, EEPC;
Additional DGFT, Mumbai; Chairman, CBEC; Additional Director General,
DGEP, CBEC; Additional DGFT, Additional Director, DGEP; Chairman, CBEC;
Federation of Indian Export Organisations; Executive
Customs (import) Nhava Sheva vs. SK Weaving Pvt.
Limited-2018 (361) ELT 383 (Tri-Mum.)
Rallis India Limited vs. Commissioner of Customs . Mumbai 2017 ... option to switch
over to the benefits of Notification No. 45/2017-Customs and 46/2017-
Customs both dated 30 6 2017 when they
exemption/duty
concession under Notification No.57/2017-Customs dated 30.06.2017 (Sl.
No.20), as amended.
2
C/85855/2022
2.2 The brief facts ... rate of duty under Sl. No.20 of Notification
No.57/2017-Customs dated 30.06.2017. Accordingly, the Department had
conducted Pre-Notice Consultation
2021-Customs dated 19.07.20211 issued
under section 25(1) of the Customs Act, 19622 amending Notification No.
45/2017-Customs dated 30.06.20173 would have retrospective ... 2017-
Cus and 46/2017-Cus were issued.
6. Recently, in the matter of M/s Interglobe Aviation
Limited versus Commissioner of Customs
customs
duty exemption under serial number 558 of notification No.50/2017-
Customs dated 30.06.2017. Hence, he submitted that the demand of
Customs duty ... import duty exemption available to such goods in
notification No.50/2017- Customs Dated 30.06.2017. However instead of
mentioning the exemption entry of serial number
