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Mobile Phone Importer Entitled to 1% CVD Benefit Despite CENVAT Credit Condition
Case Law Details
- Case Name
- Commissioner of Customs Vs Brightpoint India Pvt. Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Commissioner of Customs Vs Brightpoint India Pvt. Ltd. (CESTAT Chennai)
The Department appealed against an order of the Commissioner (Appeals), Chennai, which had allowed an importer to claim the concessional rate of Countervailing Duty (CVD) of 1% under Notification No. 12/2012-CE for imported mobile phones. The importer had initially paid CVD at 12.5% on the Maximum Retail Price (MRP) basis along with applicable National Calamity Contingent Duty for imports made between May and July 2015. It subsequently claimed the concessional rate, contending that the condition relating to non-availment o...
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