CVD Exemption cannot be denied based on Impossible Condition in notification

Commissioner of Customs (Exports) Vs Kailash Kumar Kishorpuria (CESTAT Chennai)

Benefit of CVD exemption under Notification No.30/2004-CE dated 09.07.2004 cannot be denied if the condition is such that it is practically impossible to satisfy the condition.

The issue to be considered is w

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