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2017 (2) TMI 359 - CESTAT MUMBAIClassification of goods - Applicability of circular with retrospective effect - Benefit of N/N. 11/97 - import of insole sheets for leather footwear - denial on the ground of non-fulfillment of condition of notification - Held that: - the products imported by the appellant are specifically mentioned in serial No.3 in list 3(A). It is to be noticed that there is no other condition has been put in the notification for extending the benefit of the said concessional rate of duty - the imports in this case being prior to the date of circular having been issued, the actual user condition cannot be imposed on the appellant to deny the benefit of concessional rate of duty - appeal allowed - decided in favor of appellant.
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