Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 162 - AT - Central ExciseNCCD - whether the appellant is liable to pay National Calamity Contingent Duty (NCCD) when the goods are supplied to 100% EOU? Held that:- This Tribunal in the case of JBF Industries Ltd. [2009 (2) TMI 653 - CESTAT, AHMEDABAD] considering with identical issue that whether clearances made to EOU will attract NCCD or otherwise has held that the NCCD is not leviable on the goods cleared to 100% EOU - the appellant is not liable to pay NCCD on the goods cleared to 100% EOU - appeal allowed - decided in favor of appellant.
|