Basic Customs Duty exempt on imported Zinc Oxide used in manufacture of PCFP

EPCOS India Limited Vs Commissioner of Central Excise (CESTAT Kolkata) In the case of EPCOS India Limited versus the Commissioner of Central Excise, the issue revolves around the applicability of Basic Customs Duty on imported Zinc Oxide used in the manufacture of Pre-Calcined Ferrite Powder (PCFP). The appellant contests the demand for customs duty, citing exemption Notification No.26/2002-Cus dated 01.03.2002. The appellant, EPCOS India Limited, imports Zinc Oxide, among other materials, for the production of Ferrites and PCFP. The contention arises from the Customs department’s denial...