2016 (10) TMI 223

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..... br>Customs
Ms. Archana Wadhwa, Member (Judicial)And Shri B. Ravichandran, Member (Technical). S/Shri B.L. Narsimhan and Prem Ranjan Kumar, Advocates for the Appellant. Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent. ORDER Per. Archana Wadhwa :- All the appeals are being disposed of by a common order as the issue involved is all of them is identical. 2. As per facts .....

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..... notification provided a condition, which has to be strictly adhered to. He observed that in taxing statute there is no room for any intendment and the regard has to be given to the clear meaning of the words. He observed that the said notification covers only the goods produced or manufactured in India. Accordingly he denied the benefit of the notification. 4. Hence, the present appeal. 5. Afte .....

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..... the importers were entitled to exemption from payment of CVD in terms of Notification No. 6/2002-CE. In as much as the dispute in the present appeal is in respect of the identical conditions, as contained in the subsequent Notification No. 30/2004-CE, the ratio of law as declared by the Hon'ble Supreme Court is fully applicable to the facts of the present case. Accordingly, we set aside the impug .....

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