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CESTAT adjudicated a customs duty dispute involving raw silk fabric imports. The tribunal ruled in favor of the importer, finding that notification conditions deemed impossible to meet cannot be arbitrarily imposed. Referencing precedential SC judgments in SRF Ltd. and AIDEK Tourism Services, the tribunal determined the importer was eligible for duty exemption under N/N. 30/2004-CE as amended by subsequent notifications. The revenue's appeal was dismissed, effectively upholding the importer's original self-assessment of NIL CVD and confirming exemption from additional customs duty based on established judicial interpretations of manufacturing and duty liability principles.
CESTAT adjudicated a customs duty dispute involving raw silk fabric imports. The tribunal ruled in favor of the importer, finding that notification conditions deemed impossible to meet cannot be arbitrarily imposed. Referencing precedential SC judgments in SRF Ltd. and AIDEK Tourism Services, the tribunal determined the importer was eligible for duty exemption under N/N. 30/2004-CE as amended by subsequent notifications. The revenue's appeal was dismissed, effectively upholding the importer's original self-assessment of NIL CVD and confirming exemption from additional customs duty based on established judicial interpretations of manufacturing and duty liability principles.
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