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The applicants sought waiver of pre-deposit of duty amounting to Rs. 2,96,888.00 and penalty of Rs. 20,000.00 for import of electrical steel sheets under Notification No. 20/99-Cus. The Tribunal found no basis for recovery of customs duty for waste and scrap generated during manufacture of electrical transformers. Rule 8 of Customs Rules 1996 was deemed inapplicable as imported goods were used for intended purpose. Impugned orders were set aside, and appeals allowed.
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