CESTAT Chennai Allows Benefit of Concessional Customs Duty Based on Retrospective Clarification

Vividh Print Media Pvt. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Chennai) Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed an appeal filed by Vividh Print Media Pvt. Ltd., holding that the appellant was eligible for the concessional rate of Basic Customs Duty (BCD) under Notification No. 46/2011–Cus. dated June 1, 2011, for goods classifiable under CTH 480830 to 480990, even during a period when the revenue claimed the notification was amended to provide exemption only to goods under CTH 470790 vide Notification No. 127/2011–Cus. dated D...