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2016 (11) TMI 1456
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.... Prem Ranjan Kumar, Advocate for the Appellants Shri Govind Dixit, AR for the Respondent ORDER Per Archana Wadhwa (for the Bench): All the appeals are being disposed of by a common order as the issue involved is all of them is identical. 2. As per facts on record, appellants imported PVC coated fabrics, Polyester Knitted Fabrics and non-textured Polyester cloth and....
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.... statute there is no room for any intendment and the regard has to be given to the clear meaning of the words. He observed that the said notification covers only the goods produced or manufactured in India. Accordingly he denied the benefit of the notification. 4. Hence, the present appeal. 5. After hearing both the sides, we find that the Hon'ble Supreme Court of India in a rece....