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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Exemption from payment of CVD - Whether the 'Ore Concentrate' ...


Imported Ore Concentrate Not Exempt from Additional Customs Duty under Notification No.4/2006-CE; Assessee Can Still Claim Credit.

October 17, 2015

Case Laws     Customs     SC

Exemption from payment of CVD - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD under Notification No.4/2006-CE? – Held No - No relief even if the exercise is revenue neutral - It is open to assessee to take credit - SC

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