duty under notification 12/2012-
Cus and 21/2012-cus. It is pleaded that while para 4(b) of
the notification 52/2003-cus provides ... exemption notifications 12/2012 Cus and 21/2012-Cus is
not maintainable and the onus for being eligible to the
exemption notification is not discharged
Benefit of exemption notification No 12/2012-CE and
12/2012-Cus would be admissible to be the party as has
been held ... Cus. dated 02.05.2005,
Notification No. 39/2005-Cus. dated 02,05,2005 and
Notification No. 6/2006-C.E. [presently effective
Notification No. 12/2012
into
consideration Notification No. 12/2012-CE
dated 17-3-2012. The authorities below have
not considering the Notification No. 12/2012-
Cus, dated ... 12/2012-CE but in our view, there is no such bar in
respect of CVD paid under Customs Notification
No.12/2012-Cus, therefore
Entry, no duty could be
demanded from it;
(x) Notification No. 12/2012-Cus dated 17.3.2012
(S.No.432) exempts BCD unconditionally and Additional
Duty ... gate of the SEZ.
(vii) Exemption from BCD under Notification No.
12/2012- Cus is available only to LCD, LED and OLED
panels for manufacture
Duty for manufacture of
Excisable Goods) Rules 2016 read with Notification No.
12/2012-Cus dated 17.03,2012 as amended,;
(ii) I also confirm ... Benefit of exemption notification No 12/2012-CE and
12/2012-Cus would be admissible to be the party as has
been held
Notification No 12/2012-CE and, Sl
No 5 of Notification No 12/2012-Cus. We find that this issue
is squarely covered ... 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
claiming exemption under Sl.No.125 of Notification No.12/2012-
Cus dated 17.03.2012. The goods were provisionally assessed
and duty was paid under protest ... added to a
notification.
9. Following the aforesaid precedent, we are of the view that
benefit of Notification No.12/2012-Cus. dated
Notification No. 21/2002-Cus was
Page 3 of 8
Appeal No.: C/75865/2023-DB
superseded by Notification No. 12/2012-Cus dated ... 12/2012-CE dated: 17.03.2012. As
such, if the benefit of CV duty is denied vide serial
no. 232 of the Notification No. 12/2012
exemption of CVD, vide Notification No.12/2012-Cus dt.17.3.2012 as
amended by Notification No.12/2013-Cus dt.1.3.2013 ... steam coal
under FTA Notification No.46/2011-Cus can simultaneously avail
concessional CVD @ 2% under Notification No.12/2012-Cus. It is only
clarification
exemption of CVD, vide Notification No.12/2012-Cus dt.17.3.2012 as
amended by Notification No.12/2013-Cus dt.1.3.2013 ... steam coal
under FTA Notification No.46/2011-Cus can simultaneously avail
concessional CVD @ 2% under Notification No.12/2012-Cus. It is only
clarification
