Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai

Goyal Impex and Industries Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification. Thus, benefit of notification no. 30/2004-CE dated 09.07.2004 not admissible as all conditions not satisfied. Facts- The undisputed facts of this appeal as delineated by the appellant are that appellant filed 11 Bills of Entry between 28.11.2015 and 18.01.2016 upon import of Polyester Knitted Fabric, claiming the benefit of Nil C...