https://www.taxtmi.com/caselaws?id=772990 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on imported silk fabrics. The tribunal held that amendments to N/N. 30/2004-CE by N/N. 34/2015-CE and N/N. 37/2015-CE did not affect the SC's judgment in SRF Ltd. The court applied the principle from AIDEK Tourism Services that importers should be treated as manufacturers for duty determination purposes. Since domestic manufacturers of like articles would pay NIL excise duty under the notification, the importer was entitled to NIL countervailing duty on imported silk fabrics. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772990 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on imported silk fabrics. The tribunal held that amendments to N/N. 30/2004-CE by N/N. 34/2015-CE and N/N. 37/2015-CE did not affect the SC's judgment in SRF Ltd. The court applied the principle from AIDEK Tourism Services that importers should be treated as manufacturers for duty determination purposes. Since domestic manufacturers of like articles would pay NIL excise duty under the notification, the importer was entitled to NIL countervailing duty on imported silk fabrics. Case-Laws Customs Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772990