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

Please become a Premium member. If you are already a Premium member, login here to access the full content.