9000of
Customs Tariff and claimed the benefit of Exemption Notification No.
12/2012-Cus, dated 17.03.2012 as amended. These vessels are meant to
support ... Heading 8905 9000 and are
not eligible for exemption under notification No. 12/2012-Cus, dated
17.03.2012. It is the case of the appellant assessee
Excise Notification No. 12/12-CE dated 17.02.2012
whereas in the present case the CVD was paid under Notification No.
12/12-Cus dated ... relates to excise
Notification No. 12/2012-CE. Therefore, on the CVD
paid under Notification No. 12/2012-Cus, credit is
admissible.
3. Ms. Nitina
Customs Tariff Act, 1975 , notification no. 12/2012-Cus
dated 17th March 2012 (and its predecessor notification no. 15/2005-
Cus dated 1st March ... import of design and drawings is exempted in terms of
Notification No. 12/2012-Cus., dated 17-3-2012, the charge
of overvaluation
Customs Tariff Act, 1975 , notification no. 12/2012-Cus
dated 17th March 2012 (and its predecessor notification no. 15/2005-
Cus dated 1st March ... import of design and drawings is exempted in terms of
Notification No. 12/2012-Cus., dated 17-3-2012, the charge
of overvaluation
Customs Tariff Act, 1975 , notification no. 12/2012-Cus
dated 17th March 2012 (and its predecessor notification no. 15/2005-
Cus dated 1st March ... import of design and drawings is exempted in terms of
Notification No. 12/2012-Cus., dated 17-3-2012, the charge
of overvaluation
Customs Tariff Act, 1975 , notification no. 12/2012-Cus
dated 17th March 2012 (and its predecessor notification no. 15/2005-
Cus dated 1st March ... import of design and drawings is exempted in terms of
Notification No. 12/2012-Cus., dated 17-3-2012, the charge
of overvaluation
mobile handsets and hence
the respondent is entitled for Exemption Notification No. 12/2012-
Cus, which exempts the part or component as classifiable ... power banks are accumulators
are as such, the exemption under Notification 12/2012-Cus
dated 17.3.2012 is not available to these power banks. Upon
12 00. The Appellant
while importing the goods had availed exemption under serial no. 318 of
the Notification No. 12/2012-Cus dated 17.03.2012. They ... serial
no. 318 of the Notification No. 12/2012 -Cus which are as under:
"(b) the goods are imported in accordance with the packing
eligible for the
alternative benefit of the Notification No.24/2005-Cus and
Notification No.12/2012-CE.
5.17 To cement my opinion expressed ... benefit
of alternative exemption notification of Notification No.12/2012-
C.E. and Notification No.24/2005-Cus cannot be denied to the
party, particularly
widths in 14 containers
and claimed exemption from duty under Notification 12/2012-Cus
dated 17.03.2012 (Sr. No. 330) which exempts prime quality ... under 72193390 so not eligible for exemption under
notification No. 12/2012-Cus dated 17.03.2012.
b) Unit weight of each of the imported coil
