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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Exemption from CVD - distinction between “ore” and “concentrate” ...

Customs

May 30, 2019

Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by foreign supplier and the appellant have simply followed the said description - the entire duty demand was available as cenvat credit to the appellant themselves hence there is no intention to evade payment of duty - redemption fine substantially reduced and penalty set aside

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