https://www.taxtmi.com/caselaws?id=350110 Benefit of exemption from Special Additional Duty under Notification No. 30/2004-CE was available to importers of 100% polyester knitted fabrics, because the Supreme Court had already held that the condition relating to non-availment of credit could not be applied to imported goods in that manner. The Tribunal further held that the mere pendency of a review petition did not justify departure from that binding ruling, as there was no stay or allowance of the review. The Revenue's objection was therefore rejected and the exemption extended to the importers. en-us Thu, 31 Aug 2017 00:00:00 +0530 Tue, 31 Oct 2017 15:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350110 Benefit of exemption from Special Additional Duty under Notification No. 30/2004-CE was available to importers of 100% polyester knitted fabrics, because the Supreme Court had already held that the condition relating to non-availment of credit could not be applied to imported goods in that manner. The Tribunal further held that the mere pendency of a review petition did not justify departure from that binding ruling, as there was no stay or allowance of the review. The Revenue's objection was therefore rejected and the exemption extended to the importers. Case-Laws Customs Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350110