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Customs - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Import of DVD/CD manufacturing machine - denial of benefit on ...


Exemption Denied for DVD/CD Machine Import Due to Incomplete Line; Ambiguity Favors Revenue Authority Decision.

August 24, 2018

Case Laws     Customs     AT

Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and they had not imported the complete line - when there is doubt in exemption notification, it goes in the favor of revenue - Benefit of exemption denied.

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