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2011 (2) TMI 625 - AT - CustomsExemption - Whether Vat Indigo Blue imported by the appellant are entitled to the benefit of exemption in respect of CVD, in terms of Sr. No. 67 of Notification No. 4/2006-C.E., dated 1-3-2006 - It is seen that the Revenue, had no point of time, either before the Tribunal or before the Hon’ble Supreme Court disputed the coverage of Vat Indigo Blue Dye under the description of the excisable goods appearing in Sr. No. 67 of Notification No. 4/2006. The only objection of the Revenue was that the imported goods are not being used in the same factory for the manufacture of textile and textile articles - The said plea of the Revenue was of course, rejected by the Tribunal in the case of Malwa Industries Ltd., which stands confirmed by the Hon’ble Supreme Court [2009 -TMI - 32788 - SUPREME COURT ]- Decided in favour of assessee.
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