https://www.taxtmi.com/caselaws?id=351072 An exemption under Notification No. 30/2004-CE was treated as available for polyester knitted fabrics, with the Tribunal applying its earlier view in the appellant's own case and the Supreme Court's interpretation of an identically worded notification. The non-availment of Cenvat credit condition was considered satisfied where credit was not available to the importer, and the claim was not barred merely because it was raised after filing the Bills of Entry. Valuation of the imported goods was also not sustained on the basis of a DRI alert alone, so the enhancement was set aside and consequential relief followed. en-us Mon, 11 Sep 2017 00:00:00 +0530 Sat, 18 Nov 2017 13:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351072 An exemption under Notification No. 30/2004-CE was treated as available for polyester knitted fabrics, with the Tribunal applying its earlier view in the appellant's own case and the Supreme Court's interpretation of an identically worded notification. The non-availment of Cenvat credit condition was considered satisfied where credit was not available to the importer, and the claim was not barred merely because it was raised after filing the Bills of Entry. Valuation of the imported goods was also not sustained on the basis of a DRI alert alone, so the enhancement was set aside and consequential relief followed. Case-Laws Customs Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351072