Customs duty exempt on manufacturing of stainless steel coils under Advance Authorisation Scheme

Vishal Metal Industries Vs Commissioner of Customs (CESTAT Allahabad)

CESTAT Allahabad held that customs duty leviable on manufacturing of stainless steel coils under Advance Authorisation Scheme is exempt. Accordingly, appellant is entitled to refund of CVD paid on the same.

Facts- The appellant is engaged in manufacturing of Stainless Steel Utensils and is registered with GST department. The appellant filed two bills of entry both dated 09.09.2017 for import clearance of ‘stainless steel coils’. The appellant had imported the said goods under A

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