Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (6) TMI 1066

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s 5% as per Notification No. 21/2008-Customs - appellant categorically classified the goods as other than MP3 Player - Serial No. 90 of the table appended to Notification No. 49/2008 –CE (NT) dated 24.12.2008 allows 35% abatement from MRP for charging CVD on all goods other than MP3 player or MPEG 4 player - Subsequently, the differential duty has been demanded on the ground that the goods were M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ated 30.08.2011 in terms of which differential duty demand of ₹ 23,806/- has been confirmed on the ground that the appellant imported MP3 player on which the abatement from MRP in terms of Notification No. 49/2008-CE(NT) dated 24.12.2008 for the purpose of charging CVD was 30% while the appellant claimed the abatement of 35% and hence the differential duty. 2. The appellant has contended .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the goods as other than MP3 Player. Serial No. 90 of the table appended to Notification No. 49/2008 CE (NT) dated 24.12.2008 allows 35% abatement from MRP for charging CVD on all goods other than MP3 player or MPEG 4 player. The goods were assessed according to the declaration of the appellant and cleared. Subsequently, the differential duty has been demanded on the ground that the goods were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates