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The appellant was denied the benefit of Nil CVD under N/N. 30/2004-CE as amended, on the ground that the notification was not available due to subsequent amendments vide N/N. 34/2015-CE and N/N. 37/2015. Following the CESTAT Chennai ruling in HLG Trading, Aditya International Ltd. vs Commissioner of Customs (Chennai IV) and Commissioner of Customs vs Aditya International Ltd., M/s. Microweb Enterprises Pvt. Ltd., the appellant's claim for the benefit under the amended N/N. 30/2004-CE was held untenable. The CESTAT upheld the denial of Nil CVD benefit, finding no irregularity by the lower authorities. Consequently, the appeal was dismissed.
The appellant was denied the benefit of Nil CVD under N/N. 30/2004-CE as amended, on the ground that the notification was not available due to subsequent amendments vide N/N. 34/2015-CE and N/N. 37/2015. Following the CESTAT Chennai ruling in HLG Trading, Aditya International Ltd. vs Commissioner of Customs (Chennai IV) and Commissioner of Customs vs Aditya International Ltd., M/s. Microweb Enterprises Pvt. Ltd., the appellant's claim for the benefit under the amended N/N. 30/2004-CE was held untenable. The CESTAT upheld the denial of Nil CVD benefit, finding no irregularity by the lower authorities. Consequently, the appeal was dismissed.
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