CVD Exemption under Notification No. 30/2004-CE Valid for Trader not Availing CENVAT Credit

Commissioner of Customs Vs Natraj Interwoven Labels & Mfg. Co (CESTAT Chennai) In a recent ruling, the CESTAT Chennai examined the applicability of CVD exemption under Notification No. 30/2004-CE for a trader not availing CENVAT credit. The case, Commissioner of Customs Vs Natraj Interwoven Labels & Mfg. Co, centred on the import of silk fabrics by the respondent and their eligibility for the said exemption. The Department claimed that the respondent failed to meet the condition of the notification, which stipulated that no CENVAT Credit of duty paid on inputs shall be taken by the imp...