No Excise Duty on Insoluble Sulphur hence CVD will be NIL: CESTAT Bangalore

Midas Treads (India) Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that no excise duty is leviable on the subject goods i.e. [imported ‘Insoluble Sulphur’] and therefore no additional duty will be levied. Accordingly, levy of CVD @10% unsustainable. Facts- The Appellant had imported ‘Insoluble Sulphur’ under bill of entry No. 6108813 dated 27.02.2012. At the time of filing the bill of entry, the excise duty was ‘Nil’ as per Chapter 25 of the Central Excise Tariff Act, 1985 for the goods classifiable under Customs Tariff Item entry 25030090. Accordingl...