Customs came to hold that in the present case, the Notification 94/96-Cus. alone is applicable and the benefit of Notification No.18/2000 ... also went into the scope of Notification No.18/2000-Cus. vis-a-vis Notification No.94/96-Cus., the the relevant portion
Customs came to hold that in the present case, the Notification 94/96-Cus. alone is applicable and the benefit of Notification No.18/2000 ... also went into the scope of Notification No.18/2000-Cus. vis-a-vis Notification No.94/96-Cus., the the relevant portion
Notification No.94/96-Cus. :
Notification No.158/95-Cus.
Notification No.94/96-Cus.
> This notification has facilitatory provision for enabling re-import ... particular notification can be transposed into another notification with desperate conditions.
18. It is also pertinent to note that under Notification No.94/96
incorrect,
the assessee shifted its stand and submitted that
Notification No. 94/96-Cus. dated 16th December,
1996 was applicable to the goods in question ... that the
benefit under another notification is available to
him or otherwise.
14. In any event, Notification No. 94/96
import of the
goods they are eligible to benefit under Notification
No 94/96-Cus (NT). This benefit should have been
extended to them, even ... said goods and accordingly the benefit of exemption
under Notification 94/96-Cus would have been determined.
Since the goods have been supplied
import of the
goods they are eligible to benefit under Notification
No 94/96-Cus (NT). This benefit should have been
extended to them, even ... said goods and accordingly the benefit of exemption
under Notification 94/96-Cus would have been determined.
Since the goods have been supplied
import of the
goods they are eligible to benefit under Notification
No 94/96-Cus (NT). This benefit should have been
extended to them, even ... said goods and accordingly the benefit of exemption
under Notification 94/96-Cus would have been determined.
Since the goods have been supplied
import of the
goods they are eligible to benefit under Notification
No 94/96-Cus (NT). This benefit should have been
extended to them, even ... said goods and accordingly the benefit of exemption
under Notification 94/96-Cus would have been determined.
Since the goods have been supplied
read with Notification No.23/2002-Cus, dt.01.03.2002. It is the argument of the appellant that Notification No.94/96 ... Notification No.23/2002-Cus, shall be admissible to the appellant.
6.1 It is observed that main body of exemption Notification No.94/96
specified under such Notification, duty was
demanded from the said assessee. The assessee lodged an alternative claim
of Notification No.94/96 ... claim
of DEEC scheme, but denied the benefit of this Notification No.94/96-Cus for
the other two consignments which were earlier exported under
