2017 (11) TMI 2066

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.... Singh, D.R. ORDER PER: B. RAVICHANDRAN The appeal is against order dated 02.03.2016 of Commissioner (Appeals), Customs, New Delhi. 2. The appellants imported non-textured Polyester Lining Cloth and filed Bill of Entry claiming the exemption under Notification No. 30/2004- CE dated 09.04.2004. The lower authorities denied the exemption on the ground that one of the conditions mentioned therein....