Judgement of the Supreme Court in the case of M/S SRF Ltd. versus Commissioner of Customs, Chennai —Clarification relating to notifications No. 30/2004/-CE dated 09.07.2004, No. 1/2011-CE dated 01.03.2011 and No. 12/2012-CE dated 17.03.2012, as amended

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.... 5TH FLOOR, CENTRAL REVENUE BUILDING, BIR CHAND PATEL PATH, PATNA - 800 001 C. No. VIII(48)05-10/Cus/Tech/Public Notice/2014/7112 Dated: 18.08.2015 PUBLIC NOTICE NO. 08/2015 Subject: - Judgement of the Supreme Court in the case of M/S SRF Ltd. versus Commissioner of Customs, Chennai -Clarification relating to notifications No. 30/2004/-CE dated 09.07.2004, No. 1/2011-CE dated 01.03.2011 and N....

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....ds. 2. The implication of the Hon'ble Supreme Court judgement was that all such final products when imported by manufacturer importer would have attracted concessional excise duty as CVD, while the domestic manufacturer of such final products had to forgo input fax credit to be eligible for such concessional rate. This would put the domestic manufacturers at a disadvantage vis-å-vis im....

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....7.2004, No. 1/2011-CE dated 01.03.2011 and No. 12/2012-CE dated 17.03.2012 respectively by the Board. 5. In the above context, apprehensions have been raised about the use of the phrase of "appropriate duty". In this regard, Explanations have been inserted in the notifications No. 30/2004-CE dated 09.07.2004, No. 1/2011-CE dated 01.03.2011 and No. 12/2012-CE dated 17.03.2012 by the Boa....