2019 (6) TMI 111

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.... Upadhyay, Adv. ORDER Per Bench: Brief facts of the case are that the respondents had mobile phones under 51 bills of entry, by self-assessment. They classified the goods under CTH85171290 and claimed CVD at 12.5% on MRP basis. They also availed exemption from Basic Customs Duty in terms of Notification No.24/2015. Subsequent to clearance of the goods, respondents filed appeals to the Commissio....

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....s filed this appeal. 3. Today, when the matter came up for hearing, on behalf of Revenue Learned AR Ms. T. Usha Devi reiterated the grounds of appeal. She also submits that the decision of the Apex Court in the case of M/s. SRF Ltd., (Supra) has not been accepted by the department and a Writ Petition has been admitted in the Hon'ble Supreme Court. She also alludes to the judgment of the Hon'ble M....

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....T.3 (S.C.) reiterated the principles laid down in M/s. Thermax Pvt. Ltd., (supra) and M/s. Hyderabad Industries Ltd., Vs Union of India reported in 1999 (108) E.L.T. 321 (S.C.) and held as under:- "The ratio of the aforesaid judgment in "15. Thermax Private Limited (supra) was relied upon by this Court in Hyderabad Industries Ltd. (supra) while interpreting Section 3(1) of the Tariff Act itself;....

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.... the word 'so' implies that the production or manufacture referred to in the second limb is relatable to the use of that expression in the first limb which is of a like article being produced or manufactured in India. The words 'if produced or manufactured in India' do not mean that the like article should be actually produced or manufactured in India. As per the explanation if an imported article....