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2017 (9) TMI 953

Head Note:
Levy of CVD on import of silk fabrics - the decision in the case of The Commissioner of Customs (Exports) Versus M/s. Prashray Overseas Private Limited, Customs Excise & Service Tax Appellate Tribunal [2016 (5) TMI 1106 - MADRAS HIGH COURT] contested, where it was held that In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed, then the benefit of the Notification will be available only if both conditions are satisfied - Held that: - leave granted.


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