The appellant was denied the benefit of Nil CVD under N/N. 30/2004-CE as amended, on the ground that the...

The appellant was denied the benefit of Nil CVD under N/N. 30/2004-CE as amended, on the ground that the notification was not available due to subsequent amendments vide N/N. 34/2015-CE and N/N. 37/2015. Following the CESTAT Chennai ruling in HLG Trading, Aditya International Ltd. vs Commissioner of Customs (Chennai IV) and Commissioner of Customs vs Aditya International Ltd., M/s. Microweb Enterprises Pvt. Ltd., the appellant's claim for the benefit under the amended N/N. 30/2004-CE was held untenable. The CESTAT upheld the denial of Nil CVD benefit, finding no irregularity by the lower authorities. Consequently, the appeal was dismissed. .....

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