Exemption from additional duty of customs admissible on import of HSD even if working under DEEC Scheme

Flexi Tuff International Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad held that benefit of exemption from additional duty of customs i.e. benefit of notification no. 43/2002-Cus dated 19.04.2002 available on import of High Speed Diesel even if they are working under DEEC Scheme.

Facts- The appellant are manufacturer and exporter of plastic bags and sacks falling under Chapter Heading 39 of the schedule to Central Excise Tariff Act, 1985. The Notification No. 43/2002-Cus dated 19.04.2002 exempts materials imported into India against

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