Case Law Details
Case Name : BTL EPC Limited Vs Commissioner of Customs (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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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
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