2016 (2) TMI 947 - SCH - Customs

Entitlement of exemption - benefit of N/N. 21/02-Cus. dated 1-3-02 - concessional rate of duty - the decision in the case of GIAVUDAN INDIAN PVT. LTD. Versus COMMISSIONER OF CUSTOMS BANGALORE 2009 (12) TMI 786 - CESTAT BANGALORE contested - Held that - we entirely agree with the view taken by the Commissioner and upheld by the Tribunal that the appellants were not entitled to the exemption claimed for the products imported by them - appeal dismissed.

Summary

The Supreme Court upheld the decision that the appellants were not entitled to the exemption claimed for imported products. The appeals were dismissed. (2016 (2) TMI 947 - SC)