Exemption under 30/2004-CE not available if new conditions under notification not satisfied

SOIR International Vs Assistant Commissioner of Customs (CESTAT Delhi) Exemption under 30/2004-CE not available for not satisfying new conditions prescribed under amending notification 34/2015-CE CESTAT Delhi held that exemption benefit of Central Excise Notification No. 30/2004-CE dated 9.7.2004 not available as new conditions amended vide Notification No. 34/2015-CE dated 17.7.2015 not satisfied. Facts- The appellants imported goods and self-assessed duty under section 17(1) and filed Bills of Entry which were re-assessed by the proper officers under section 17 (4) enhancing the duty. The ap...