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Customs - Highlights / Catch Notes

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Concessional rate of BCD - N/N. 12/2012 – capacity expansion of ...


Authority Overlooks Capacity Expansion in Notification No. 12/2012, Focuses Only on Membrane Cell Technology Modernization for Caustic Soda.

September 19, 2018

Case Laws     Customs     AT

Concessional rate of BCD - N/N. 12/2012 – capacity expansion of an existing Caustic Soda unit - The adjudicating authority has only concentrated on the first limb of the Notification, namely, modernization by using Membrane Cell Technology and he has ignored the second limb, namely, capacity expansion.

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