Home Case Index All Cases Customs Customs + AT Customs - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 398 - CESTAT NEW DELHIApplicability of Notification No.04/2006 - appellant imported Indigo powder 94 percent Wettable falling under chapter 3204.1559 claiming the benefit under Notification No.04/2006 from the payment of CVD – department rejected the claim on the ground that condition of the notification No.04/2006CE was not fulfilled – Held that:- Exemption notification should be read literally and if once it is found that notification applicable to case of assessee, the same has to be construed having regard to purpose and object it seeks to achieve court followed the judgement of Commissioner of Customs, Amritsar vs. Malwa Industries ltd.(2009 (2) TMI 41 - SUPREME COURT) - while considering serial no.67 of Notification No.04/2006-CE had held that same factory meaning that imported goods are required to be used in the factory belonging to the importer where manufacturing activity takes place - if the excisable duty was not leviable on manufacture of goods, question of importer paying any additional duty for import of like goods does not arise – order set aside – decided in favour of assessee
|