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2010 (6) TMI 399 - CESTAT, AHMEDABADExemption from Education cess - notification No. 32/2005-Cus - notification provides for exemption from customs duty subject to the condition that the duty amounts are debited in the relevant tax credit certificate or DEPB scrip - Under these circumstances, reliance placed by the Commissioner (Appeals) on the decision of the Tribunal in the case of CC Mumbai v. Reliance Industries Ltd - availment of drawback on cenvat credit are not relevant - decisions of the Commissioner (Appeals) based or the precedent decisions of the Tribunal and the same have been correctly applied – no reason to interfere in the impugned orders
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