2013 (8) TMI 398

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....er: Archana Wadhwa The appellant imported Indigo powder 94 percent Wettable falling under chapter 3204.1559 of Customs Tariff Act claiming the benefit under Notification No.04/2006-CE dated 1.3.2006 from the payment of CVD. The said claim stands denied by the authorities below on the ground that condition of the notification No.04/2006CE dated 1.3.2006 is not fulfilled. As per Entry 67 of the N....

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.... of 16% Adv. 3. We find that the issue is no more res integra and stands settled in the appellant's own case reported as Commissioner of Customs, Amritsar vs. Malwa Industries ltd.-2009 (235) ELT 214 (SC). Hon'ble Supreme Court while considering said serial no.67 of Notification No.04/2006-CE has held that same factory meaning that imported goods are required to be used in the factory belonging....