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2018 (3) TMI 369 - AT - CustomsBenefit of N/N. 04/2006-C.E. - goods imported by the appellant is commercial propane, commercial propane is made of only propane and not a mixture of the stipulated gas - case of the department is that the exemption N/N. 04/2006-C.E. is available only to the goods Liquefied Petroleum Gases (LPG) - Held that: - similar issue decided in the case of COMMISSIONER OF CUS. (IMPORT), MUMBAI Versus AEGIS LOGISTICS LTD. [2014 (12) TMI 769 - CESTAT MUMBAI], where it was held that liquefied petroleum gases (LPG) is a term which is generic in nature and covers a wide range of petroleum gases which are in the liquefied form. Propane is one of such gas - benefit to be allowed - appeal allowed - decided in favor of appellant.
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