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2017 (6) TMI 612 - AT - CustomsCVD exemption - import of 100% polyester blanket - N/N. 30/2004-CE dated 9.7.2004 - denial of exemption on the ground that the credit availed on inputs - Held that: - reliance placed in the appellant own case Monte Carlo Fashions Ltd. Versus Commissioner of Customs, Amritsar [2017 (2) TMI 526 - CESTAT CHANDIGARH], where it was 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 - unamended proviso of the notifications are applicable - appeal allowed - decided in favor of appellant.
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