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Exemption

S.No

Citation

Name of the Party

Subject Heading

1

2013 (1) ECS (95) (Tri-Mum)(181 KB)

Avesh Hanif Pitodia

The appellant not only mis-declared the value of the goods but also imported duplicate goods bearing the brand name of well-known brands thereby contravening the provisions of IPR (Imported Goods) Enforcement  Rules, 2007 and Foreign Trade (Regulations) Rules, 1993

2

2012 (1) ECS (155) (Tri-Ban)(216 KB)

M/s. Samalkot Power Ltd. and Others

Notification No. 21/2012 Cus and 49/2012 Cus : Benefit  of an exemption Notification not placed before the bench at the time of argument, cannot be claimed  by the applicant for rectification of Mistake

3

2014 (2) ECS(109)(HC-Mad)(1.16 MB)

M/s. DCW Limited

DEPB Scheme: Levy and collection of 2% Education Cess on import under DEPB Scheme. Exemption of duties under the DEPB Scheme cannot be construed as absolute exemption as the duty leviable on import under the DEPB Scheme is paid by way of debit in the DEPB scrip.

4

2014 (3) ECS (235) (Tri - Mum)(156 KB)

M/s. Ramky Infrastructure Ltd.

Exemption under Notfn. 21/2002- Cus- The machine in question does not satisfy the conditions laid down in the Notfn. Not eligible for exemption.

5

2014 (4) ECS (230) (Tri-Del) (155 KB)

M/s. G.L. Litmus Events Pvt. Ltd.

Retrospective application of exemption notification - The exemption being in the nature of exception is to be construed strictly at the stage of determination whether the assessee falls within its terms or not and in case of doubt or ambiguity the benefit of it must go to the state but once a provisions found applicable to the assessee full effect must be given to it.