Customs Duty Exemption  on ‘Boron Ore’ import: CESTAT directs de-novo adjudication

Shrusti Ceramics P Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad recently addressed the issue of whether the import of ‘Boron Ore’ by Shrusti Ceramics P Ltd is eligible for exemption under Sr.No. 130 of customs notification No. 15/2017-CUS dated 30.06.2017 for the period from 26.12,2017, to 11.05.2020. Case Background The appellant, Shrusti Ceramics P Ltd, contested the denial of customs duty exemption on the import of ‘Boron Ore’ under Sr.No. 130 of the aforementioned customs notification. The matter...