Concessional rate benefit of 2.5% basic customs duty available on import of power tillers

BTL EPC Limited Vs Commissioner of Customs (CESTAT Kolkata) Held that power tillers and rotary tillers are self same goods. Accordingly benefit of concessional rate of basic customs duty of 2.5% under notification no. 12/2012- Customs dated 17.03.2012 is available on import of power tillers Facts- Assessee imported 31 consignments of Power Tillers and claimed benefit of concessional rate of 2.5% basic customs duty under notification no. 12/2012- Customs dated 17.03.2012 . However, the assessing authority denied the benefit and assessed the goods at 7.5% basic customs duty. The Commissioner (A)...