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2016 (5) TMI 176 - CALCUTTA HIGH COURT

2016 (5) TMI 176 - CALCUTTA HIGH COURT - 2016 (332) E.L.T. 95 (Cal.) - Claim of Exemption form CVD where the like products are not being manufactured in India - Held that:- concerned respondent authority is directed to finally assess the Bills of Entry, as mentioned in the chart, on the basis of the observations made by the Supreme Court in the judgment in the case of M/s. SRF Ltd. v. Commissioner of Customs, Chennai [2015 (4) TMI 561 - SUPREME COURT] and in the case of M/s. ITC Ltd. v. Commissi .....

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spondent. ORDER The Court : Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears from the submission made on behalf of the petitioner that the issue sought to be raised in the writ petition is squarely covered by the observations made by the Supreme Court in the judgment and order dated 26th March, 2015, rendered in Civil Appeal No. 9440 of 2003 (M/s. SRF Ltd. v. Commissioner of Customs, Chennai) and Civil Appeal No. 1623 of 2009 (M/s. ITC Lt .....

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