https://www.taxtmi.com/caselaws?id=763455 Conditional exemption notifications must be construed strictly, and the claimant must satisfy every stipulated condition on the relevant date of import. In this CESTAT Chennai matter, the importer sought Nil CVD under Notification No. 30/2004-CE after the notification had been amended. The Tribunal noted that the amended regime applied, including conditions on non-availment of CENVAT credit and duty suffered on inputs. As the importer could not establish compliance with the duty-paid inputs requirement for goods manufactured outside India, the exemption claim failed and Nil CVD was denied. en-us Thu, 12 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763455 Conditional exemption notifications must be construed strictly, and the claimant must satisfy every stipulated condition on the relevant date of import. In this CESTAT Chennai matter, the importer sought Nil CVD under Notification No. 30/2004-CE after the notification had been amended. The Tribunal noted that the amended regime applied, including conditions on non-availment of CENVAT credit and duty suffered on inputs. As the importer could not establish compliance with the duty-paid inputs requirement for goods manufactured outside India, the exemption claim failed and Nil CVD was denied. Case-Laws Customs Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763455