Judgement of the Supreme Court in the case of M/S SRF Ltd. versus Commissioner of Customs, Chennai —Clarification relating to notifications No. 30/2004/-CE dated 09.07.2004, No. 1/2011-CE dated 01.03.2011 and No. 12/2012-CE dated 17.03.2012, as amended

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..... ONER OF CUSTOMS (PREVENTIVE) 5TH FLOOR, CENTRAL REVENUE BUILDING, BIR CHAND PATEL PATH, PATNA - 800 001 C. No. VIII(48)05-10/Cus/Tech/Public Notice/2014/7112 Dated: 18.08.2015 PUBLIC NOTICE NO. 08/2015 Subject: - Judgement of the Supreme Court in the case of M/S SRF Ltd. versus Commissioner of Customs, Chennai -Clarificati .....

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..... the purposes of CVD on the ground that the importer was not availing-the credit of duty on inputs or capital goods. 2. The implication of the Hon'ble Supreme Court judgement was that all such final products when imported by manufacturer importer would have attracted concessional excise duty as CVD, while the domestic manufacturer of such final products had to forgo input fax cred .....

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..... 2015-CE, No. 35/2015-CE and No. 36/2015-CE all dated 17.07.2015were issued amending the conditions in notifications No. 30/2004/-CE dated 09.07.2004, No. 1/2011-CE dated 01.03.2011 and No. 12/2012-CE dated 17.03.2012 respectively by the Board. 5. In the above context, apprehensions have been raised about the use of the phrase of appropriate duty . In this regard, Explanations have b .....

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