Home Case Index All Cases Customs Customs + AT Customs - 1997 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (12) TMI 452 - CEGAT, MUMBAIExtract: ....... cases where the intermediate product is exempted to put it differently, in cases where the intermediate product is exempt from duty, it is Rule 57D(2) that should be applied and not Rule 57C. We find that the ratio of the Tribunal decision clearly covers the facts of the present case. We therefore set aside the impugned order and allow the appeal.
|