2023 (5) TMI 452

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....rejected the appellant's appeal. 2. When the matter was called, none appeared on behalf of the appellant. A letter from the learned counsel for the appellant dated 3 April 2023 was received stating that the issue is decided by this Tribunal in Final Order No. 51097-50202/2023 dated 24.2.2023 and hence the appeal may be decided on merits. 3. Learned authorized representative for the Revenue affirms that the issue involved in this appeal is identical to the one decided in the Final Order dated 24.2.2023. 4. The issue involved in this appeal is as to whether silver findings which are parts of silver jewellery, are eligible for exemption from countervailing duty, CVD under the Notification No. 12/2012-CE dated 17.03.2012, CVD exemption notif....

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....113 contains (I) articles of jewellery and (II) articles of silver jewellery. It does not exempt „parts of articles of jewellery‟. When this entry is compared to entry no. 199, as amended by notification dated 26.07.2016, it is seen that „parts of articles of jewellery‟ have been included. Such being the position, there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the CVD exemption notification. It cannot be urged that the amendment made in entry no. 199 on 26.12.2016 is clarificatory in nature. The contention of the learned counsel for the appellant that the legislature could not have intended to only provide the benefit of the exemption notificati....