2014 (10) TMI 838 - SCH - Customs

Import of goods for manufacture of specified goods - Denial of concessional rate of duty under exemption Notification No. 25/99-Customs dated 28-2-1999 (S. Nos. 17 wherein Tribunal held that For the period after amendment to the notification vide amending Notifications No. 26/2002 w.e.f. 1-3-2002 and specifically vide No. 9/2004-Cus. dated 8-1-2004 in the impugned notification Ferrites are to be held as distinct and different from the Soft (Pre Calcined) Ferrite Powder and Parts. - Demand for differential duty of customs for the normal period of limitation for Appeal No. E/334/2008 is recoverable from the assessee.

Summary

The Supreme Court dismissed the appeal without interference due to the low tax effect, leaving the question of law open. (Case: 2014 (10) TMI 838 - SC)