CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL HYDERABAD Division Bench – Court No. – I Customs Appeal No. 30653 of 2017 (Arising out of Order-in-Appeal No.VIZ-CUSTM-000-APP-112-16-17 dt.31.01.2017 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Stork Ferro & Mineral I ndustries Pvt Ltd ......Appellant Plot No.Z-1, IDCO, IID Centre, Somnathpur, Remuna, Balasore, Odisha – 756 019 VERSUS Commissioner of Customs Visakhapatnam - Cus ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 Appearance Shri J. Mohanty, Advocate for the Appellant.

Shri Ch. Venkat Reddy & Shri K. Raji Reddy, ARs for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30240/ 2026 Date of Hearing: 12.01.2026 Date of Decision: 22.04.2026 [Order per: ANGAD PRASAD]

M/s Stork Ferro & Mineral Industries Pvt Ltd (hereinafter referred to as the appellant) are in appeal against OIA dt.31.01.2017, whereby, the Commissioner (Appeals) has rejected the appeal filed by the appellant and denied them the benefit of exemption from payment of CVD in terms of S.No.04/2