2008 (8) TMI 265 - CESTAT NEW DELHI - Customs

Head Note / Extract:
Import from Nepal - applicability of Notification No. 6/2000- C.E. exempting additional duty of Customs imposed in terms of Section 3 of CTA - Notification having condition that exemption shall apply only to “paper and paper board cleared for home consumption from a factory” - the words “cleared for home consumption” are not significant as what is sought to be exempted under section 5A of the Central Excise Act is basically goods “cleared for home consumption”, whether imported or domestically manufactured – exemption given