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Central Excise - Highlights / Catch Notes

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Manufactured Goods cleared to duty free shop at airport claiming ...

Central Excise

May 12, 2023

Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a Customs Bonded Warehouse licensed u/s 58 of the Customs Act, 1962 - Once it is admitted that the goods cleared by the appellant were received in the warehouse, demand cannot be sustained - AT

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