Basic Customs Duty exemption vide notification no. 21/2002-Cus. and 12/2012-Cus. duly available as all conditions satisfied

Commissioner of Customs Vs GE India Industrial Pvt Ltd (CESTAT Chennai) CESTAT Chennai held that exemption of Basic Customs Duty under notification no. 21/2002-Cus. dated 01.03.2002 read with notification no. 12/2012-Cus. dated 17.03.2012 available as there is no violation of conditions. Further, demand proposed on misconception of facts and law is unjustified. Facts- The respondent filed various Bills of Entry for import of Wind Operated Electricity Generator (hereinafter referred to as WOEG). The respondent availed BCD concession towards import of blades / towers and foundation mounting part...