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2016 (12) TMI 761 - CESTAT KOLKATAExemption benefit under Notification No.30/2004 dated 09.07.2004 - import of undyed and unprinted silk fabrics - non-fulfillment of condition stipulated in notification - Held that: - It is noted that the Hon'ble Supreme Court in the case of SRF Ltd. vs. Commr. Of Customs, Chennai [2015 (4) TMI 561 - SUPREME COURT] on the identical issue, allowed the appeal of the importer where the CEGAT found that only those conditions could be satisfied which were possible of satisfaction and the condition which was not possible of satisfaction had to be treated as not satisfied. - Following decision of Thermax Private Limited v. Collector of Customs (Bombay), New Customs House [1992 (8) TMI 156 - SUPREME COURT OF INDIA] and Hyderabad Industries Limited v. Union of India [1999 (5) TMI 29 - SUPREME COURT OF INDIA] and AIDEK Tourism Services Private Limited v. Commissioner of Customs, New Delhi [2015 (3) TMI 690 - SUPREME COURT] appellants were entitled to exemption from payment of CVD in terms of Notification No. 6/02. In view of the above, I do not find any reason to interfere with the Order of the Ld.Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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