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2013 (9) TMI 102 - AT - CustomsBenefit of Exemption Notification –Whether the assesse would be eligible for the exemption of the Notification No. 21/2002 - Held that:- Assesse can claim exemption under Notification No. 21/2002 at Sr. No. 200 – Exemption to imported stainless steel melting scrap falling under Chapter heading -7204.21, in terms of exemption Notification No. 21/2002-Cus - Duty reduced to nil for SI. No.200 in 2008 to improve raw material supply In the case of IOCL v. CCE [1990 (12) TMI 290 - CEGAT, NEW DELHI] - when there were Notifications in force simultaneously then that Notification which was beneficial to the assessee should be applied - MANGALAM ALLOYS LTD. Versus COMMISSIONER OF CUS., AHMEDABAD [2010 (4) TMI 493 - CESTAT, AHMEDABAD] – Decided in favor of assesse.
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