Since the identical goods are specifically exempted under Customs
Notification vide Notification No.21/2002-Cus, dated 01.03.2002 vide
Sl.No.214 r/w Condition ... same Notification No.6/2006/CE, Sl.No.91, dated 01.03.2006
read with Condition No.19 and Notification No.21/2002-Cus, dated
01.03.2002 vide
outside SEZ.
24. By notification No.21/2008-Customs dated 1.3.2008, the
Central Government amended the Notification No.21 of 2002 dated
1.3.2002 and Serial ... references to the said Notification shall mean and
include and refer to Notification No.21/2002-Cus as amended by
Clause 60 of Finance Bill
issued by AEPC, the appellant sought to take benefit of Notification No.21/2002, Customs, dated 01.03.2002, which, inter alia entitled import of lining ... consolidated rate of 16%, in view of the provisions of Notification No.21/2002, dated 01.03.2002.
16.2. The aforesaid submission was also sought
Customs Notification No.12/2012 dated
17.03.2012 which is equivalent to Serial
No.33A of the erstwhile Customs
Notification No.21/2002 dated ... Entry
No.57 as per Notification No.12/2012-CUS.
42. Entry No.33A as per Notification
No.21/2002 refers to all goods, crude
Notification:
5. Before proceeding further it may be relevant to trace the history
of the notification commencing with Notification No.21/2002 dated ... Notification No.11 of 2006, Notification
No.20 of 2007 dated 01.03.2005, 01.03.2006, 01.03.2007 respectively.
6. While so, Notification No.21 of 2002 was further
Notification:
5. Before proceeding further it may be relevant to trace the history
of the notification commencing with Notification No.21/2002 dated ... Notification No.11 of 2006, Notification
No.20 of 2007 dated 01.03.2005, 01.03.2006, 01.03.2007 respectively.
6. While so, Notification No.21 of 2002 was further
benefit
of concessional rate of duty from basic customs duty under
notification 21/2002- Cus date 1.3.2002 at Serial No. 30.
3.6 In the usual ... specified for such goods in that Appendix."
3.27 Customs
Laws (Notification 21/2002-Cus dated 1st March 2002 as amended)
provides that import
have cleared the Tags at nil rate of duty under
Notification No. 21/2002 dated 01.03.02 and prior to
01.03.02 under Notification No. 17/2001 ... were tags/labels, entitled to clearance under notification
Nos. 17/2002 and 21/2002. Evidently, as per the stand of E.I. Dupont
India
exemption Notification
No. 21/2002Cus. dated 1st March, 2002 to point out that by virtue of
the said notification, exemption had been granted ... under duty exemption
Notification No. 12/2012Cus dated 17th March 2012 [Serial No. 33A to
the erstwhile Notification No. 21/2002Cus dated
zero
customs duty, subject to fulfillment of
conditions specified under Notification No.
21/2002Customs dated 1.3.2002, as amended
from time to time.
(iv) Supply ... Notification. Further,
supply of goods required for the expansion of
existing mega power project as specified in
Sl. no 400A of DoR Notification 21/2002
