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2013 (12) TMI 821 - AT - CustomsImports of Zinc dross - Levy of CVD - Amendment in Section 2 of the Central Excise Act, 1944 - Revenue contends that zinc dross is covered under the definition of excisable goods, which fall under sub-heading 7092 00 10 of the Central Excise Tariff, zinc dross was leviable to countervailing duty - Held that:- with the change in definition of excisable goods with effect from 10-5-2008; zinc dross would get covered as an excisable item falling under Chapter 79, attracting duty of excise and import of the same would call for confirmation of CVD. Further, the appellants plea that the said zinc dross was to be used in their factory located at J & K, where the same stand exempted does not appeal to the Bench at this stage, inasmuch as the levy of CVD cannot be dependent upon the area based exemption - Partial stay granted.
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