Home Case Index All Cases Customs Customs + AT Customs - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1724 - CESTAT MUMBAIBenefit of concessional rate of duty - Import of N-6 Tire Cord Grade Spin Drawn Filament / Nylon-6 High tenacity Nylon Filament yarn - N/N. 5/2006-C.E., dated 01.03.2006 as amended by No. 58/2008-C.E., dated 07.12.2008 - HELD THAT:- The aforesaid notifications grant concessional rate of duty of 4% in respect of all goods, other than nylon filament yarn of 210 deniers or in the multiples thereof, with tolerance of 6% - The issue is not in dispute that the imported nylon yarns are not of 210 deniers and thus, by referring to the definition of the said goods as per the HSN, the benefit of concessional rate of duty was extended by the learned Commissioner (Appeals) in favour of the respondent. The subject goods should merit for concessional rate of duty of 4% - Furthermore, Revenue has not submitted any record to show that the order dated 26.08.2008 passed by the learned Commissioner of Customs (Appeals), Cochin (supra) has been appealed against and operation of such order has been stayed or overruled by the higher judicial forums. Appeal dismissed - decided against Revenue.
|