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2013 (1) TMI 229 - CESTAT CHENNAIBenefit of BCD at the rate of 2.5% on non-coking coal - Commissioner (Appeals) has applied the notification no.21/2011-Cus. dated 01.03.2011 - concessional rate of duty of 3% BCD extended vide notification no.153/2009-Cus. dated 31.12.2009 (as amended by notification nos. 135/2010 dated 31.12.2010 and 46/2011 dated 01.06.2011 - Held that:- Impugned order is set aside to the extent it granted the benefit of concession at 2.5% as the imported goods are other than coking coal. The appeal is allowed and, consequently, the respondent shall be entitled to claim concessional rate of BCD at 3% only as was adjudged originally.
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