For deciding application for “brand rate” relevant date deemed to be from date of conversion: CESTAT

John Deere India Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)

In the matter abovementioned, CESTAT remanded the matter to competent authority by holding that the export would have to be deemed to have taken place only on the date of conversion, amendment of shipping bill/conversion of shipping bill under section 149 of Customs Act

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