Manufactured Goods cleared to duty free shop at airport claiming ...
Case Laws Central Excise
May 12, 2023
Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a Customs Bonded Warehouse licensed u/s 58 of the Customs Act, 1962 - Once it is admitted that the goods cleared by the appellant were received in the warehouse, demand cannot be sustained - AT
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