2017 (1) TMI 527

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....h. S. K. Sheoran, AR for the Revenue ORDER Per: Justice (Dr.) Satish Chandra: The present appeals have been filed against the order in appeal No. CC(A) CUS/D-I/Import/ 449 to 474 dated 24.05.2016 passed by the Commissioner of Customs (Appeals) New Delhi. 2. Brief facts of the case are that, the appellant has imported mobile phones and classified them under Tariff item 85171290 of the C....

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....dition No. 16 of Notification No. 12/2012-CE. It was held by the Hon'ble Apex Court that no question of availing CENVAT credit under the CENVAT Credit Rules, 2002 arises where inputs are procured from a country other than India. Thus, the Condition No. 20 must be considered to be fulfilled and, accordingly, the exemption from payment of CVD shall be available even in respect of imported goods. Now....

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.... concessional rate of CVD of 1% on import of mobiles phones classified under CTI 8517 subject to the condition No. 16 of Notification No. 12/2012-CE, that the assessee should not have taken credit under the CENVAT Credit Rules, 2004 in respect of the inputs and capital goods used in the manufacture of these goods. 4. However, owing to the consistent stand of the Department that the above ....

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....the case of SRF Ltd. vs. Commissioner of Customs, Chennai [ 2015 (318) ELT 607 (SC),, wherein the Hon'ble Supreme Court has allowed the claim of the appellant. 8. After hearing both the parties and on perusal of the records, it appears that when the order in appeal was passed by the Commissioner (Appeals), the above mentioned judgments/ orders were not available. In other words, the order....