Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1735 - CESTAT MUMBAICategorization of goods that were exported under bond as fully exempt - existence of two notifications, one prescribing ‘nil’ rate of duty and the other a ‘concessional rate’ - HELD THAT:- The order impugned before the first appellate authority merely states that the exports shall not be considered as under bond. As the issue stands decided and it is up to the assessee to avail the benefit of a notification that may be beneficial to them, we find that there can be no flaw in the procedure adopted by the assessee herein. In view of the order of the first appellate authority being limited to the declaration that the goods are not exported under bond, we find that the appeals of Revenue are to be dismissed along with those of the assessee - Appeal disposed off.
|