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Rate of duty/ exemption prevailing at time of filing ex-bond bill of entry is available
Case Law Details
- Case Name
- Essar Power Gujarat Ltd Vs C.C.-Jamnagar (prev) (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Essar Power Gujarat Ltd Vs C.C.-Jamnagar (prev) (CESTAT Ahmedabad)
CESTAT Ahmedabad held that the assessment in real sense takes place at the time of ex-bonding of the warehouse goods. Therefore, the effect of rate of duty, any exemption notification prevailing at the time of filing the ex-bond bill of entry shall be applicable and not the one which is applicable at the of in-bonding of the good.
Facts- The appellant has set up a 1200 Megawatt Thermal Power Plant at Salaya in the state of Gujarat, which was granted the status of Mega Power Project by the Ministry of Power, Government of India ...
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