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2017 (3) TMI 586 - AT - CustomsLevy of CVD - 100% Polyester Mink Blankets - whether the impugned goods do not attract CVD as the excise duty on the like articles if manufactured in India is exempted by N/N. 30/2004-CE dated 09.07.2004 - Held that: - the same issue came up before this Tribunal in the case of M/s Monte Carlo Fashions Ltd.[2017 (2) TMI 526 - CESTAT CHANDIGARH], wherein this Tribunal held that the proviso of para 1 of exemption N/N. 30/2004-CE was substituted on 17.07.2015 vide N/N. 34/2015. Such substitution changed the scope of the condition - the impugned goods were imported by the appellant prior to 17.07.2015, therefore, the decision of M/s Monte Carlo Fashions Ltd. is squarely applicable to the facts of this case - the appellants are not liable to pay CVD - appeal allowed - decided in favor of appellant.
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