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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Supply of electric wires and cables under international ...


Exemption Denied for Electric Wires Import Duty Due to Misclassification Under Notification No. 21/2002-Cus, Sl. No. 400.

September 28, 2016

Case Laws     Central Excise     AT

Supply of electric wires and cables under international competitive bidding to various thermal power plants without payment of duty - exemption denied on the ground that classification against Sl. No. 400 in Notification No. 21/2002-Cus. is indicated as 9801 whereas the wires and cables manufactured and cleared by the appellants are classifiable under CETH 8544 - Denial of exemption is not valid - AT

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