Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - goods were alloy steels or non-alloy...

Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - goods were alloy steels or non-alloy steels and prime or secondary - Chapter 72 prescribes the percentage of each element/constituent in respect of non / other alloy steel and it is not the case of the Revenue that in respect of the 20mm, 25mm and 32mm TMT bars, the percentage of these elements is more than the prescribed limit. - Benefit of exemption allowed - Demand set aside - AT .....

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