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2023 (9) TMI 1147 - HC - CustomsRefund of IGST - exemption from certain capital goods from the whole of the duty of customs leviable under the Customs Tariff Act - HELD THAT:- It is borne on reading the decision in the case of Prince Spintex [2020 (2) TMI 1168 - GUJARAT HIGH COURT], that an identical issue as the one raised in these petitions was decided by this Court considering the policy and the relevant notifications, where it was held that It is held that the amendment of Notification No. 16/2015-Cus vide Serial No.1 of Notification No. 79/2017 dated 13th October, 2017, would also apply to imports made during the period 1.7.2017 to 13.10.2017. Trade Notice 11/2018 dated 30.6.2017 to the extent it is stated therein that under Chapter 5 importers would need to pay IGST is hereby quashed and set aside. All the petition allowed.
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