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2017 (9) TMI 1205 - AT - CustomsBenefit of N/N. 30/2004-CE dated 9.7.2004 - denial on the ground that the condition provided in the proviso has not been complied, inasmuch as the goods were not produced or manufactured in India - Held that: - in the appellant’s own case, M/s Artex Textile Pvt. Ltd. Versus Commissioner of Customs New Delhi [2016 (11) TMI 1456 - CESTAT NEW DELHI], the Tribunal has extended the benefit of notification dated 9.7.2004 by relying on the judgement of the Hon’ble Supreme Court in the case of SRF Ltd. [2015 (4) TMI 561 - SUPREME COURT], where it was held that appellants were entitled to exemption from payment of CVD in terms of N/N. 6/02 - the benefit of N/N. 30/2004-CE dated 9.7.2004 should be available to the appellants - appeal allowed - decided in favor of appellant.
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