The Central Government vide Notification No. 31/2014–Customs (Tariff) dated November 11, 2014has extended Customs duty exemption on import of bunker fuels falling under Chapter 27 of the First Schedule
Provided also that nothing contained in this notification shall apply to the goods specified against serial number 65A of the said Table on or after the 11th day of May 2015
In any case towers and Pre-fabricated buildings are in the nature of immovable goods and are non-marketable and non-excisable. If this be the position then towers and parts thereof cannot be classified as inputs so as to fall within the definition of Rule 2(k) of the credit rules. INSTRUCTION No. F. No. 267/60/2014-CX.8, Dated- 11th November, 2014
