2013 (8) TMI 398

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....d 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 Notification no.04/2006-CE dated 1.3.2006, i....

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.... 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 to the importer where manufacturing activity t....