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 whether the respondent is eligible for claiming the CVD exemption under Notification No.30/2004-CE dated 09.07.2004. Ld. A.R has stressed that the exemption granted under the notification is conditional in as much as there is a proviso in the notification which reads as under : “Provided that nothing containe...