TMI Blog2023 (7) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... n to analyse the very same issue in the case of CC CHENNAI (SEAPORT-EXPORT) AND ENTERPRISES INTERNATIONAL LTD. VERSUS SUN STAR INTERNATIONAL AND OTHERS [ 2015 (8) TMI 191 - CESTAT CHENNAI] where it was held that the respondents are eligible for CVD exemption under Notification No. 30/2004-C.E., dated 9-7-2004. The appeal is without any merits. The Department appeal is dismissed. - Customs Appeal No. 40190 of 2014 - FINAL ORDER No. 40613 / 2023 - Dated:- 26-7-2023 - HON BLE MS. SULEKHA BEEVI C. S. , MEMBER ( JUDICIAL ) And HON BLE MR. VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) For the Appellant : Ms. Anandalakshmi Ganeshram , Superintendent / A. R. For the Respondent : Ms. S. Yogalakshmi , Advocate ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel Ms. S. Yogalakshmi appeared and argued for the respondent. It is submitted that the respondent being a trader was not in a position to avail CENVAT Credit of duty paid on inputs. However, the goods imported is eligible for exemption of CVD as per Sl.No. 1 of the Notification No. 30/2004-CE dated 09.07.2004 as the goods fall under CETH 5004 to 5007 of Customs Tariff Act, 1975. It is submitted by the Ld. counsel for the respondent that the issue is settled by the decision of the Tribunal in the case Commissioner of Custom (Sea Port), Chennai Vs. Enterprises International Ltd. [2017 (346) ELT 423 (Tri. Chennai)]. The said decision was upheld by the Hon ble Apex Court as reported in 2017 (346) ELT A130 (S.C). The earlier decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VD exemption under Notfn. No. 30/2004 on imported goods has attained finality. This Tribunal Bench decisions in the case of M/s. Prashray Overseas Pvt. Ltd. v. CC, Chennai stands confirmed by the Hon ble Supreme Court in the above decision. 17. Before parting, we wish to record that the respondents repeatedly pleaded that under ICES-EDI system the Notification No. 30/2004-C.E., dated 9-7-2004 has not yet been uploaded and not figuring in the system for assessment even after a decade. This fact was already reported in this Tribunal order dated 10-8-2010 in the case of M/s. Elegant Fabric v. CC, Chennai (supra). Therefore, we bring to the notice of the Chairman, C.B.E. C. DG (Systems), C.B.E. C., New Delhi to rectify and upload the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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