2017 (6) TMI 612

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..... Sh.Surjeet Bhadu & Veer Singh, Advocate Present for the Respondent : Shri V Gupta, AR ORDER The appellants are against the impugned orders of the Commissioner (Appeals), Chandigarh. 2.   The appellant have imported 100% polyester blanket and were assessed to Countervailing Duty (CVD) leviable in section3 of Central Excise Tariff Act, 1975. The dispute relates to eligibility of the a .....

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..... ELT 3 (SC). Hence, he submitted that following the ratio of the Hon'ble Supreme Court, the appeal is to be allowed.  He further submits that in their own case in one of the import of the said goods, this Tribunal has allowed their appeal vides Final Order No.61020/2016 dated 2.8.2016, therefore, the impugned orders are to be set aside. 4.   Learned AR on the other hand, reiterated .....

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..... ication No.6/2002-CE dated 1.3.2002, the Honble Supreme Court held that such exemption from the payment of CVD is applicable to the assessee in case of import.  The Hon'ble Supreme Court examined the scope of section 3 (1) of the Central Excise Tariff Act and held that for quantification of additional duty it has to be imagined that the article imported had been manufactured or produced in I .....

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