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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Demand u/s 11D - Collection of duty on exempted goods - price ...


Section 11D Demand Challenged: No Duty Collected on Exempt Goods, Section 11D Inapplicable for Nil Duty Items.

June 17, 2019

Case Laws     Central Excise     AT

Demand u/s 11D - Collection of duty on exempted goods - price not reduced - Section 11D did not cover those goods where the goods were wholly exempted or were chargeable to Nil rate of duty as in the present case.

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