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Partial BCD Exemption Qualifies for NIL AIDC Under Serial No. 19: CAAR Mumbai
Case Law Details
- Case Name
- In re Metro Brands Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Metro Brands Limited (CAAR Mumbai)
M/s Metro Brands Limited filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai seeking an advance ruling on whether imports of footwear from Vietnam and Bangladesh under eligible Free Trade Agreement (FTA) notifications qualify for the benefit of NIL Agriculture Infrastructure and Development Cess (AIDC) under Serial No. 19 of Notification No. 11/2021-Customs dated 01.02.2021 where the importer claims and is allowed a concessional rate of Basic Customs Duty (BCD), and not necessarily a NIL rate. The applic...
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