CESTAT confirms demand of differential duty for failure to meet Project Import regulations

Graphite India Limited Vs Commissioner of Customs (CESTAT Chaennai)

The legal case between Graphite India Limited and the Commissioner of Customs highlights the importance of adhering to Project Import regulations. The Central Excise, Service Tax Appellate Tribunal (CESTAT) in Chennai had to decide on the sustainability of the impugned Order-in-Appeal that centred around capital goods import registration and the denial of concurrent exemptions due to valuation tied to project rate.

This case reveals how non-compliance

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