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2017 (1) TMI 1470 - AT - CustomsClassification of imported goods - Micro SD cards - applicability of Board’s Circular No. 12/2012-Customs, dated 1st May, 2012 - Held that: - the circular having clarificatory is beneficial to the assessee so, it is applicable with retrospective effect - reliance placed in the case of SUCHITRA COMPONENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR [2007 (1) TMI 4 - SUPREME COURT OF INDIA] - the matter remanded to the original authority to decide the issue de novo on merit but in the light of above clarificatory circular dated 1st May, 2012 - appeal allowed by way of remand.
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