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2011 (7) TMI 451 - CESTAT, CHENNAIExemption Notification No.17/2001 dt. 10.3.2001 - Concessional rate of duty - assessees did not possess a valid duty exemption certificate from the Ministry of Non-Conventional Energy Sources at the time of import - Held that:- the non-possession of the duty concession certificate at the time of import cannot be held to be fatal to the claim of the assessees to the benefit of the Notification, in the light of decision of the Tribunal relied upon by the lower appellate authority - There is no other dispute regarding challenge to the certificate issued by the specified authority etc.- Decided in favour of assessee.
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