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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Remission of duty – Goods destroyed in fire – the expression ...


Duty Remission Applies for Goods Destroyed by Fire, Defined as "Natural Causes" or "Unavoidable Accident" with Practical Interpretation.

December 10, 2013

Case Laws     Central Excise     AT

Remission of duty – Goods destroyed in fire – the expression “natural causes” and “unavoidable accident” are required to be given reasonable and liberal meaning and a more practical approach is required to be taken - AT

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