2024 (2) TMI 100 - SCH - Customs

Classification of Qatar Low Sulphur Condensate (Qatar LSC - CTH 27090000 or CTH 27101990 - exemption under Notification No. No. 21/2002-Cus dated 01.3.2002 read with Notification No. No. 74/2008-Cus dated 04.6.2008 - HELD THAT - It is noted that the findings arrived at by the Customs, Excise Service Tax Appellate Tribunal (CESTAT) are findings of fact and we do not find any substantial question of law at all. There are no reason to interfere in the matters - the appeals are dismissed.

Summary

The Supreme Court of India dismissed the appeals as no substantial question of law was found in the findings of the Customs, Excise & Service Tax Appellate Tribunal.