https://www.taxtmi.com/caselaws?id=768340 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on imported raw silk fabric. The tribunal held that notification amendments 34/2015-CE and 37/2015-CE did not alter CVD exemption eligibility under notification 30/2004-CE. Following SC precedent in SRF Ltd. and AIDEK Tourism Services, the tribunal ruled that conditions in notifications that cannot be met by importers should not be enforced, and actual domestic production of like articles is not necessary for duty determination under Section 3 of Customs Tariff Act. en-us Wed, 19 Mar 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768340 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on imported raw silk fabric. The tribunal held that notification amendments 34/2015-CE and 37/2015-CE did not alter CVD exemption eligibility under notification 30/2004-CE. Following SC precedent in SRF Ltd. and AIDEK Tourism Services, the tribunal ruled that conditions in notifications that cannot be met by importers should not be enforced, and actual domestic production of like articles is not necessary for duty determination under Section 3 of Customs Tariff Act. Case-Laws Customs Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768340