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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Benefit of concessional rate of duty - the appellant has not ...


Appellant Denied Concessional Duty Rate for Switch Parts Sent to Himachal Pradesh; Customs Rules, 1996 Conditions Unmet.

September 11, 2023

Case Laws     Customs     AT

Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components which were entirely cleared to their unit at Una, Himachal Pradesh on payment of applicable Central Excise duties - There are no merit in the appellant’s contentions that they have complied with the conditions of the Notification read with the Customs Rules, 1996 - AT

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