2025 (12) TMI 461

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....iterates the Grounds of Appeal and justifies the impugned Order. 3. We find that the subject appeals relates to applicability of Notification No. 30/2004-CE dated 09/07/2004 as amended by Notification No. 34/2015-CE dated 17/07/2015 and Notification No. 37/2015-CE dated 21/07/2015 regarding imposition of additional customs duty on import of Raw Silk fabric. We further find that the issue is no more res integra and has been decided by the Tribunal in favour of the respondent and against the Revenue. 4. The subject imports were self assessed by the appellant claiming NIL CVD for the imported goods as the said goods were exempt from payment of excise duty vide Notification 30/04-CE as amended & read with Notification 34/2015-CE dated 17.....

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....ervailing duty should be allowed to the respondent." This decision of the Tribunal was also maintained by the apex court [2015 (317) ELT A 153 (SC)]. 6. We find that that the Revenue preferred an appeal before the Hon'ble Supreme Court, on the subject issue. The Apex Court after considering all the relevant judgments (including HLG Trading Vs. Union of India decided on 30.10.2015 by Madras High Court) only admitted the appeal and no stay was granted. Order for issue of notice was also not made. 7. We note that the judgement of Hon'ble Madras High Court in HLG Trading Co. 2016 (331) ELT 561 (Madras) was delivered on 30.10.2015 when Review application of SRF was pending before the Supreme Court. It dealt with Notification No. 30/2004....

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....ement of SRF Ltd. vis-a-vis amendments and dealt with the applicability of the amendments in paragraphs 3-9 of the order passed by him. 11. We are also informed that the Tribunal had earlier dismissed several appeals of the Revenue on the subject issue. To cite for records herein, we refer to the order of this Tribunal in the case of Commissioner of Customs (Port), West Bengal, Kolkata Vs. M/s. Enterprise International Ltd., which orders have since attained finality and was maintained by the apex court [2017 (346) ELT A 130 (SC)]. 12. The Honb'le Supreme Court in the case of AIDEK Tourism Services Pvt. Ltd. (2015 (318) ELT 3 (SC), has held that for the purpose of levy of duty under Section 3 of the Customs Tariff Act, actual produ....