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2017 (2) TMI 526 - AT - CustomsCVD exemption in terms of N/N. 30/2004-C.E., dated 9-7-2004 - import of 100% polyester blanket - non-fulfillment of condition of imported goods - Held that: - the decision of Hon’ble Madras High Court in the case of HLG Trading [2015 (11) TMI 313 - MADRAS HIGH COURT] was under the challenge of vires of N/N. 34/2015-C.E., dated 17-7-2015 and N/N. 37/2015-C.E., dated 21-7-2015 which substituted the proviso condition relating to eligibility of exemption for Central Excise duty. The proviso afer Para 1 of exemption N/N. 30/2004-C.E. was substituted on 17-7-2015 vide N/N. 34/2015. Such substitution changed the scope of the condition and is subsequent to the decisions of Hon’ble Supreme Court. The Hon’ble Madras High Court dismissed the challenge of the assessee against amendment which substituted the condition - in the present case unamended proviso of the notifications are applicable - appeal allowed - decided in favor of appellant.
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