Revenue is bound by SION norms fixed by Ministry of Commerce

GKB Vision Ltd. Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)

The twin issues that required consideration in this case are that as to whether the appellants would be eligible for the higher norms fixed by Ministry in respect of wastage/ loss/ breakage of raw materials and as to whether the demand is premature. On going through the records of the case, we find that the appellants have represented to the Ministry to revise the SION norms in blanks imported by them. Ministry after considering the request of the appellants h

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