Zero Duty Export Promotion Capital Goods Benefit available in absence of simultaneous availment under SHIS

Commissioner of Customs Vs Danieli India Ltd (CESTAT Chennai) CESTAT Chennai held that benefit of exemption Notification no. 102/2009-Cus dated 11.09.2009 for capital goods imported under Zero Duty Export Promotion Capital Goods (EPCG) scheme available as there is no simultaneous availment of benefit under Status Holder Incentive Scheme (SHIS). Facts- M/s.Danieli India Ltd., Kolkatta, the respondent herein, is engaged in manufacturing various equipments used in steel plants. Post investigation, a show cause notice was issued alleging that the respondent has wrongly availed the benefit of exemp...