https://www.taxtmi.com/caselaws?id=782921 CESTAT Kolkata upheld the orders granting exemption from additional customs duty on imported raw silk fabric under the applicable exemption notifications. It held that the subsequent amendments to the central excise notifications, introducing conditions regarding payment of duty on inputs and non-availment of Cenvat credit, as well as recognizing nil payment of duty as payment, did not dilute or alter the legal position settled by the SC in earlier rulings. Applying the fiction under Section 3 of the Customs Tariff Act, the Tribunal treated the importer as a manufacturer and found no basis to enhance duty. The Revenue's appeal was dismissed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 04 Dec 2025 10:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782921 CESTAT Kolkata upheld the orders granting exemption from additional customs duty on imported raw silk fabric under the applicable exemption notifications. It held that the subsequent amendments to the central excise notifications, introducing conditions regarding payment of duty on inputs and non-availment of Cenvat credit, as well as recognizing nil payment of duty as payment, did not dilute or alter the legal position settled by the SC in earlier rulings. Applying the fiction under Section 3 of the Customs Tariff Act, the Tribunal treated the importer as a manufacturer and found no basis to enhance duty. The Revenue's appeal was dismissed. Case-Laws Customs Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782921