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2015 (8) TMI 191 - AT - CustomsAdmissibility of CVD exemption on imported goods - import of silk yarn, silk fabrics - Benefit of Notification No.30/2004-CE dt. 9.7.2004 - Held that:- Supreme Court has clearly considered all the previous decisions of Apex Court including the decision in the case of Motoram Tolaram Vs UOI (1999 (8) TMI 68 - SUPREME COURT OF INDIA). Therefore, the revenue relying on the above case law and also the LB decision in the case of M/s.Priyesh Chemicals & Metals (2000 (5) TMI 72 - CEGAT, NEW DELHI) are not relevant. In view of the latest decision of Apex court in SRF case [2015 (4) TMI 561 - SUPREME COURT] & AIDEK Tourism Services Pvt. Ltd. [2015 (3) TMI 690 - SUPREME COURT], the issue of CVD exemption under Notfn. 30/2004 on imported goods has attained finality. This Tribunal Bench decisions in the case of M/s.Prashray Overseas Pvt. Ltd. Vs CC Chennai [2008 (9) TMI 666 - CESTAT, CHENNAI] stands confirmed by the Hon'ble Supreme Court. By respectfully following the ratio of the Apex Court decisions, we hold that the respondents are eligible for CVD exemption under Notification 30/2004-CE dt. 9.7.2004. There is no infirmity in the orders of LAA - Decided against Revenue.
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