2019 (8) TMI 275 - AT - Customs

Benefit of N/N. 30/2004 as amended - exemption from CVD on imported goods subject to no cenvat credit - import of consignment of the non textured polyester lining cloth - HELD THAT - The issue is decided in favor of the appellant in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA. VERSUS ENTERPRISE INTERNATIONAL LTD. 2019 (2) TMI 890 - CESTAT KOLKATA wherein it is held that even after the amendment the benefit of Notification No. 30/2004-CE the benefit is available to the importer of the goods. Appeal allowed - decided in favor of appellant.

Summary

Issues:
Availability of Notification No. 30/2004 benefit to the appellant for imported consignments of non-textured polyester lining.

Analysis:
The appellant imported non-textured polyester lining and claimed the benefit of Notification No. 30/2004 as amended by Notification No. 34/2015. However, the assessing officer denied the benefit based on the Cenvat Credit Rules, 2002 provisions. The appellant's appeals against the order were dismissed, leading to the current appeals. The issue revolved around the appellant's eligibility for the exemption under the Notification.

The appellant argued that a similar decision by the Kolkata Tribunal supported their claim that even after the amendment, the benefit of the Notification was available to importers. Both sides presented written submissions supporting their positions. The Department contended that subsequent amendments by Notification Nos. 34/2014 and 37/2015 rendered the benefit unavailable to the appellant, as they were not a manufacturing unit and could not comply with the conditions.

The Tribunal examined the Notification No. 30/2004 and its amendments along with relevant case law. It noted that the amendments provided conditions regarding duty payment on inputs and non-availment of credit in manufacturing. The Tribunal referenced a judgment involving SRF Ltd. to support its decision, emphasizing that the conditions not applicable to importers could not be enforced. The Tribunal also highlighted that previous orders dismissing Revenue appeals had attained finality.

Ultimately, the Tribunal found that the impugned orders denying the benefit of the Notification to the appellant were not sustainable. It allowed the appeals and provided consequential benefits, if any. The decision was pronounced in open court on 24.07.2019, setting aside the earlier orders and ruling in favor of the appellant regarding the Notification's availability for the imported consignments.