https://www.taxtmi.com/caselaws?id=793859 Imported polyester woven fabrics qualified for nil countervailing duty under Notification No. 30/2004-C.E. because conditions that an importer could not practically fulfil could not be used to deny the exemption. CESTAT followed earlier identical decisions and treated the exemption issue as settled on the same facts. It further held that Notification Nos. 34/2015-C.E. and 37/2015-C.E. did not change the legal position or affect the importer's entitlement to the exemption. The result was that nil CVD was available and the Revenue's challenge failed. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793859 Imported polyester woven fabrics qualified for nil countervailing duty under Notification No. 30/2004-C.E. because conditions that an importer could not practically fulfil could not be used to deny the exemption. CESTAT followed earlier identical decisions and treated the exemption issue as settled on the same facts. It further held that Notification Nos. 34/2015-C.E. and 37/2015-C.E. did not change the legal position or affect the importer's entitlement to the exemption. The result was that nil CVD was available and the Revenue's challenge failed. Case-Laws Customs Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793859