2006 (5) TMI 428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Vijay Kumar Gandhi, Proprietor, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed these appeals in respect of the two orders passed by the Commissioner of Customs & Central Excise, Visakhapatnam. Since the issue involved in both the cases is one and the same, we are taking up both the appeals for disposal. 2. The respondents M/s. R.N. Interna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of concessional rate of duty to imported fabrics. The Grounds of Appeal of the Revenue are as follows :- (i)      On scrutiny of this order, it is noticed that the Commissioner's decision in accepting the plea of the party and in granting the benefit of Notification No. 17/2000-C.E., dated 1-3-2000 for quantifying CVD appears to be incorrect since a perusal of the N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2) E.L.T. 262 (Bom.) wherein the High Court held that imported goods would not be eligible for the exempted rates under the Central Excise Notification as it is obvious that imported goods cannot satisfy the conditions relating to payment of excise duty on raw material and held that the conditional exemption notification would not be applicable to imported goods for the purpose of CVD. Board, on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resented the Respondents. 4. We have gone through the records of the case carefully. A Central Excise Notification granting concessional rate of duty applies to goods manufactured in India. If the concessional rate of duty is subject to certain conditions, then obviously such conditions cannot be satisfied by the imported goods. In that view of the matter, concessional rate of duty under t....