2018 (3) TMI 1682 - AT - Customs

Exemption under N/N. 30/2004-CE dated-9th July, 2004 - CVD exemption - Held that - Applicability of the exemption benefit or concessional rate of CVD (additional duty ) which is to be extended to the importers. The issue is also covered by our earlier decision in the case of Commr. of Customs (Port), Kolkata Vs. M/s. Enterprise International Ltd. 2017 (11) TMI 1749 - CESTAT KOLKATA , where it was held that In view of dismissal of the review petition of the department by Apex Court by order dated 15.07.2016, appeals filed by the department are not sustainable. Exemption allowed - appeal dismissed - decided against Revenue.

Summary

Issues:
Dispute regarding exemption under notification No. 30/2004-CE dated 9th July, 2004.

Analysis:
The judgment pertains to a dispute concerning the exemption granted under notification No. 30/2004-CE dated 9th July, 2004. The respondent assessee had imported Silk Fabrics under various Bills of Entry and claimed CVD exemption as per the mentioned notification, which was initially denied by the Department. However, the Commissioner (Appeal) allowed the exemption. Subsequently, the Department filed appeals before the Tribunal challenging the Commissioner's decision. The Tribunal observed that the provision of CVD is exempted under notification No. 30/2004-CE as amended, in conjunction with Notification No. 34/2015-CE and 37/2015-CE dated 17.07.2015 and 21.07.2015, specifically on Textile and Textile articles, citing the ratio established by the Hon'ble Supreme Court in previous cases. The Tribunal found that the issue of applicability of the exemption benefit or concessional rate of CVD to importers was settled in earlier decisions, including a case involving identical facts. Relying on the Supreme Court's ratio and their previous order, the Tribunal concluded that there was no valid reason to interfere with the Commissioner's decision, ultimately dismissing all appeals filed by the Department.

This judgment highlights the importance of adherence to specific notifications and established legal precedents in determining the applicability of exemptions and concessional rates of duty. It underscores the significance of consistency in legal interpretation and application of principles laid down by higher courts. The Tribunal's decision emphasizes the need for thorough analysis of relevant laws and previous judgments to ensure fair and accurate adjudication of disputes related to tax exemptions and duties.