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80 EXCISE LAW TIMES [ Vol. 372

petitioners cannot claim the benefit of exemption granted to import from those
countries. The above referred decision rendered in Special Civil Application No.
3142 of 2010 would have no applicability whatsoever to Notification No. 9/2016-
Cus., dated 16-2-2016 as the same was rendered in the context of a notification
wherein import of all goods falling under Tariff Item 2716 00 00 was exempted
from payment of the whole of the customs duty leviable thereon.
25. In view of what is held hereinabove, the question of directing the
appropriate authority to refund the amount collected on account of duty on elec-
tricity removed from SEZ to DTA does not arise and the challenge to the letters
dated 8-10-2015 (Annexure-A) and 16-11-2015 (Annexure-H) must also fail.
26. In the light of the above discussion, this Court is of the view that the
petitioners are not entitled to the declaratory relief as well as the ancillary reliefs
prayed for in the petition. The petition, therefore, fails and is, accordingly, dis-
missed. Notice is discharged with no order as to costs.
_______

2020 (372) E.L.T. 80 (Tri. - Ahmd.)

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. I]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
COMMR. OF CUS., AHMEDABAD
Versus
MODERN COMMUNICATION AND BROADCAST SYSTEMS
PVT. LTD.
Final Order No. A/10115/2019-WZB/AHD, dated 17-1-2019 in Application Nos.
C/Ors/10707/2018, C/Cross/10895/2018 in Appeal No. C/11966/2018-DB
1
Encoders, modulators and multiplexer - Classification - Adjudicating
authority classified the goods under Heading 8517 of Customs Tariff Act, 1975
not under Heading 8528 ibid and set aside the demand for extended period -
Revenue filed appeal only against the issue of setting aside of demand - HELD
: Appeal has already been decided on merits in favour of assessee by this Tri-
bunal vide Final Order No. A/12699/2018 so, appeal filed by Revenue do not
sustain and hence dismissed - Customs Tariff Act, 1975. [para 4]
Appeal dismissed
CASE CITED
Modern Communications & Broadcast Systems Pvt. Ltd. v. Commissioner — Final Order
No. A/12699/2018, dated 3-12-2018 by CESTAT, Ahmedabad — Relied on ................... [Paras 3, 4]
REPRESENTED BY : Shri T.G. Rathod, Jt. Commissioner (AR), for the
Appellant.
Shri H.D. Dave, Adcocate, for the Respondent.
[Order per : Ramesh Nair, Member (J)]. - This appeal of the Revenue is
arising out of the Order-in-Original No. OIO-AHM-CUSTM-000-COM-005-18-19,
________________________________________________________________________
1 Appeal against this order was admitted for consideration by Supreme Court in 2020 (372)
E.L.T. A21 (S.C.).
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