https://www.taxtmi.com/caselaws?id=768547 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on raw silk fabric imports. The appellant successfully claimed NIL CVD exemption under notifications 30/2004-CE as amended by 34/2015-CE and 37/2015-CE. Following SC precedent in SRF Ltd., the tribunal held that notification conditions incapable of being met by importers cannot be imposed. The amendments in notifications 34/2015-CE and 37/2015-CE regarding duty payment on inputs and Cenvat credit non-availment did not affect the exemption's applicability. The tribunal sustained the original order favoring the importer. en-us Wed, 02 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768547 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on raw silk fabric imports. The appellant successfully claimed NIL CVD exemption under notifications 30/2004-CE as amended by 34/2015-CE and 37/2015-CE. Following SC precedent in SRF Ltd., the tribunal held that notification conditions incapable of being met by importers cannot be imposed. The amendments in notifications 34/2015-CE and 37/2015-CE regarding duty payment on inputs and Cenvat credit non-availment did not affect the exemption's applicability. The tribunal sustained the original order favoring the importer. Case-Laws Customs Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768547