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2018 (8) TMI 1602 - AT - CustomsImport of Cement - High Seas Sale - Benefit of N/N. 4/2006-CE dated 01.03.2006 - case of Department is that appellants are not eligible for duty exemption since they have not purchased the goods directly from the actual manufacturer - Held that:- Very same issue decided in the case of DIAMOND SHIPPING AGENCIES (P) LTD. [2018 (4) TMI 1191 - CESTAT CHENNAI], where it was held that there is no merit in the impugned orders denying CV duty concession wherever available to the importer-appellants of such conditions - appeal allowed - decided in favor of appellant.
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