2011 (1) TMI 665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent had imported grey cotton fabrics in a consignment covered by one Bill of Entry and cotton/lycra fabrics in six consignments covered by six Bills of Entry during the period from April to August, 2008. The goods were assessed to duties of customs including countervailing duty by the assessing authority who rejected the importers claim for exemption from payment of countervailing duty in terms of the above notification. The assessments were challenged before the Commissioner (Appeals) in respect of the countervailing duty. The learned Commissioner (Appeals) allowed the assessee's appeals by way of remand. He directed the original authority to reconsider the assessee's claim for the benefit of Notification No. 30/2004-C.E. in the light of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eable to countervailing duty if imported into India. Therefore, a person claiming the benefit of the above notification in respect of the fabrics containing lycra filaments will have to establish that the condition attached to the notification was complied with. 3. On the other hand, the learned counsel submits that the issue is squarely covered by the decision in Prashray Overseas Pvt. Ltd. v. Commissioner - 2008 (232) E.L.T. 63 (Tri. - Chennai), wherein the benefit of the above notification was held to be admissible to the party who imported silk yarn and fabrics from China. In the cited case, it was established that, during the period of dispute, an Indian manufacturer of yarn or fabric would not have been required to claim CENVAT ....