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Issues: Whether the importers were entitled to benefit of Notification No. 30/2004-CE dated 09.07.2004, as amended by Notification No. 15/2006-CE dated 01.03.2006, for non-payment of countervailing duty on imports made prior to 17.07.2015.
Analysis: The imports in question were made before 17.07.2015. The Tribunal followed its earlier view, as noticed in the cited precedent, that such pre-17.07.2015 imports were eligible for the exemption from CVD under Notification No. 30/2004-CE. In view of that position, the denial of exemption was not sustainable.
Conclusion: The benefit of Notification No. 30/2004-CE dated 09.07.2004 was held admissible, and the Revenue's challenge failed.
Ratio Decidendi: Where the import is prior to 17.07.2015, the exemption under Notification No. 30/2004-CE is available for non-payment of countervailing duty.
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