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2017 (5) TMI 797 - AT - CustomsScope of levy of ADD - glass woven roving - case of Revenue is that only glass woven roving which are meant for thermoplastic applications, are excluded from the scope of glass woven roving which is a specified item for the purpose of levy of ADD - Held that: - Chartered Engineer opines that glass woven roving are mainly used, for a manufacture of various items mentioned therein and are not used in the thermoplastic application. If that be so, the Revenue’s interpretation of the notification that only those glass woven rovings which are used only for thermoplastic applications are exempted cannot be accepted in absence of any substance to the contrary - ADD not levied on glass woven roving - appeal dismissed - decided against Revenue.
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