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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Wrong Claim of exemption from CVD - respondents claimed ...

Case Laws     Customs

January 28, 2016

Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - intention of the respondent is established the contravention u/s 111 for confiscation is fully justified - Demand of duty confirmed - however redemption fine and penalty reduced - AT

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