4% SAD leviable as benefit of exemption notifications not available on imported garment accessories: CESTAT Bangalore

M.S. Clothing Company Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore held that benefit of notification no. 20/2006 dated 01.03.2006 and notification no. 21/2012-Cus. dated 17.03.2012 not available in case of import of garment accessories. Accordingly, 4% SAD leviable.

Facts- The appellant had imported garment accessories vide various Bills of Entry and warehoused the goods and thereafter Ex-bond Bills of Entry were filed for debonding the goods by claiming the benefit of Notification No.20/2006 dated 01.03.2006 (Sl.No.50) and Notification No.

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