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 CVD in terms of Notification No.30/2004-CE dated 09.07.2004 as amended.
Revenue did not accept the appellant’s claim for benefit of Nil CVD as, according to it, the subject import of goods in question took place when the above notification was not available on account of the same being amended vide Notification No. 34/2015-CE dated 17.07.2015 and Notification No. 37/2015 dt. 21.07.2015.
Conclusion- Exemption Notifications are issued with a purpose and as we have observed elsewhere, some Notifications are absolute and some are conditional and when it is a conditional one, it is imperative that the condition/s therein ought to be satisfied in order to avail any benefit flowing therefrom.
Held that what the appellants claimed is the benefit of exemption. Hence, when an exemption is claimed, the claimant should necessarily satisfy the conditions prescribed under the Notification under which such exemption is claimed. Conveniently, the appellants have chosen to make the exemption claim under a Notification which was not in existence at the time of imports. Hence, the authorities below have rightly proceeded to examine the claim of exemption under the available / prevalent Notifications i.e., Notification Nos. 34/2015-C.E. and 37/2015-C.E. ibid., and admittedly, the appellants have nowhere whispered about fulfilling all the conditions of the said Notifications which replaced Notification No. 30/2004-C.E. The Hon’ble Supreme Court in the case of Commissioner of Customs (Import), Mumbai v. Dilip Kumar & Company [2018 (361) E.L.T. 577 (S.C.)] has clearly laid down 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.
