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2010 (6) TMI 426 - AT - CustomsBeverage Cans - Import of a manufactured or produced article - CVD will be equal to the excise duty for the time being leviable on a like article if produced or manufactured in India - additional duty under Section 3(1) of the Customs Tariff Act – Held that: - Aluminium Used Beverage Cans are not excisable, as these are not manufactured goods - goods in question are not excisable; therefore, in view of the decision of Hon'ble Supreme Court in the case of Hyderabad Industries (1999 -TMI - 45071 - SUPREME COURT OF INDIA) - additional duty not payable - Appeal is dismissed
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