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Customs - Highlights / Catch Notes

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Exemption from basic customs duty - actual user condition - BCD ...

Customs

July 18, 2023

Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated electricity generators - it is alleged that parts of WOEG including blades were first sold by the respondent and thereafter assembled at the customer’s site. - High Court has considered the similar matter and allowed the benefit of exemption - Appeal fo the revenue dismissed - AT

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