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Customs Duty Exemption on ‘Boron Ore’ import: CESTAT directs de-novo adjudication
Case Law Details
- Case Name
- Shrusti Ceramics P Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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...
