CVD exemption for imported silk fabrics upheld under the textile notification scheme, following Supreme Court guidance and prior identical precedent.

Imported silk fabrics were held eligible for countervailing duty exemption under Notification No. 30/2004-CE, as amended by Notifications No. 34/2015-CE and 37/2015-CE, because the Tribunal applied the Supreme Court's interpretation of the exemption scope and followed its own earlier decision on identical facts. On that basis, it found no reason to disturb the order extending the benefit, and the Department's challenge failed.

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Issues: Whether the imported silk fabrics were entitled to exemption from countervailing duty under Notification No. 30/2004-CE dated 09.07.2004, as amended by Notification No. 34/2015-CE dated 17.07.2015 and Notification No. 37/2015-CE dated 21.07.2015.

Analysis: The dispute turned on the availability of CVD exemption for textile and textile articles under the exemption notification, as amended. The Tribunal followed the ratio of the Supreme Court on the scope of the exemption and also relied on its earlier decision involving identical facts, holding that there was no reason to interfere with the order granting the benefit.

Conclusion: The exemption benefit was available and the Department's challenge failed.

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