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No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available

Case Law Details

Case Name
Pradipkumar P Patel Vs C.C. (CESTAT Ahmedabad)
Date of Judgement/Order
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Pradipkumar P Patel Vs C.C. (CESTAT Ahmedabad) The CESTAT, Ahmedabad in Pradipkumar P Patel v. C.C. – Ahmedabad [Customs Appeal No. 10047 of 2022 in Final Order No. A/10118-10134/2023 dated January 25, 2023] has set aside the order passed by the Revenue Department denying the exemption from duty of Customs and Integrated Goods and Services Tax (“IGST”) on the import of concentrated ‘Boron Ore’ on the grounds that the same has been obtained after removal of impurities, whereas, only naturally mined products are eligible for such exemption. Held that, the Revenue Department had not pro...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: New Delhi
Articles Published: 2,862

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