2005 (2) TMI 415 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that exemption from additional customs duty under Notification No. 15/1994-C.E. was denied as the condition of not availing credit on inputs was not met for the imported goods. The Commissioner (Appeals) allowed the exemption, but the Tribunal set aside the decision based on previous case laws. The impugned Notification was found to intentionally exclude imported goods from concessional excise rates. The Order-in-Original was restored.