2017 (2) TMI 1558

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.... RAVICHANDRAN, MEMBER (TECHNICAL) For the Appellant : Rep. by Ms. Suchitra Sharma, Jt.CDR, Govind Dixit, DR For the Respondent : Rep. by S/Shri C. Harishankar, Sr. Advocate with Prem Ranjan, Advocate ORDER PER B. RAVICHANDRAN: These bunch of appeals by the Revenue are against impugned orders passed by the Commissioner of Customs (Appeals), IGI Airport, New Delhi. As the issue involved is sam....

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....on the decision of the Hon'ble Supreme Court in SRF Ltd. - 2015 (318) ELT 607 (SC) and the Tribunal's order in respondent's own case reported in 2016 (339) ELT 592 (Tribunal-Delhi). 3. Ld. AR elaborated on the grounds of appeal. She submitted that the ratio laid down by the Hon'ble Supreme Court in SRF Ltd. (supra) is relevant for period prior to amendment of the notification no. 30/2004-CE by no....

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.... orders examined the issue very elaborately and clearly. There is nothing in the present appeals by the Revenue to controvert the factual and legal finding recorded in the impugned orders. Whatever amendment carried out in the notification no. 30/2004-CE on 17.07.2015 has no relevance to decide the present disputed imports. We note that the Tribunal in respondent's own case, on similar set of fact....