Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 ...

Tribunal Confirms Nil Duty for MS Pipes Despite Minor Certificate Errors, Requires Proof for Certain Clearances.

March 26, 2024

Case Laws Central Excise AT

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for some clearances, leading to confirmation of duty along with interest. However, where certificates were produced, the Tribunal held that the benefit of the exemption should not be denied solely based on format discrepancies in the certificates. The Tribunal emphasized that the essence of the certificates aligned with the purpose outlined in the notification, warranting the appellant's eligibility for the Nil rate of duty.

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Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 ...

Tribunal Confirms Nil Duty for MS Pipes Despite Minor Certificate Errors, Requires Proof for Certain Clearances.

March 26, 2024

Case Laws Central Excise AT

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