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2012 (9) TMI 822 - AT - CustomsWhether the quantity of coke lost in transit or by handling should be charged to differential duty of Customs or to Anti-Dumping duty – exemption from payment of Anti-Dumping duty and also claiming the benefit of concessional rate of duty - The benefit was availed subject to the condition that the imported material should be used in the manufacture of excisable goods falling under Chapter 72 - Held that:- It could not be said that any portion of the imported LAM Coke had not been imported for the intended purpose - percentage of handling losses/ground losses, when taken together, appeared to be well within reasonable limits and hence liable to be ignored
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