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2023 (8) TMI 557 - AT - CustomsLevy of additional duty of Customs (CVD) - Aluminium Used Beverage Can (UBC) scrap - manufactured goods or not - HELD THAT:- Considering the facts that the respondents in their own case for the earlier import in COMMR. OF CUS. (PORT), KOLKATA VERSUS L. MADANLAL (ALUMINIUM) LTD. [2010 (6) TMI 426 - CESTAT, KOLKATA], this Tribunal has held that Aluminium Used Beverage Cans are not excisable, as these are not manufactured goods, the goods in question are not excisable and therefore, in view of the decision of Hon'ble Supreme Court in the case of Hyderabad Industries [1999 (5) TMI 29 - SUPREME COURT], additional duty not payable. As this Tribunal has taken the decision in the respondent’s own case that the Aluminium Used Beverage Cans are not excisable as they are not manufactured goods. Therefore, Aluminium Used Beverage Cans in question are not excisable as these are not manufactured goods. Therefore, no CVD can be demanded from the respondent. There are no infirmity in the impugned order. Accordingly, the same is upheld - appeal of Revenue dismissed.
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