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2017 (9) TMI 1210 - AT - CustomsExemption from CVD - polyester knitted fabrics - Whether the appellants are entitled for benefit of exemption from payment of CVD in terms of N/N. 30/2004-CE dated 09.07.2004 or not? - Held that: - reliance placed in the case of M/s. Artex Textile Pvt. Limited Versus Commissioner of Central Excise & Customs, Delhi (Faridabad) [2017 (9) TMI 1011 - CESTAT CHANDIGARH], where it was held that even if the claim of benefit under a particular notification is not made at the initial stage, the assessee cannot be estopped from claiming such benefit at a later stage - the appellant is entitled for the benefit of payment of CVD in terms of N/N. 30/2004-CE dated 09.07.2004 on polyester knitted fabrics. Valuation - On the basis of DRI alert whether the value of imported goods can be enhanced or not? - Held that: - reliance placed in the appellant own case case Artex Textile Pvt. Ltd. Versus C.C., Delhi-IV [2017 (9) TMI 1166 - CESTAT CHANDIGARH], where it was held that The value of imported goods in question cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - the value of imported goods cannot be enhanced on the basis of DRI alert. Appeal allowed - decided in favor of appellant.
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