This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
DEPB – Whether aluminium grills can be termed as Extruded aluminium products, and if so, Whether assessee can take benefit of Item 7 of Code 61 – No, rules SC
Case Law Details
- Case Name
- Commissioner of Customs Vs. M/s. Caryaire Equipment India Pvt. Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
The core issue that falls for our consideration and decision in this appeal is: whether “aluminium grills” can be termed as “Extruded aluminium products”? If the answer is in positive, the assessee would be covered by Item Serial No.7 of the Product Code 61 of the Duty Entitlement Passbook Scheme (for short “the DEPB Scheme”). The assessee has succeeded before the Customs, Excise and Gold (Control) Appellate Tribunal (for short ‘the Tribunal’). The Revenue in this appeal calls in question the correctness or otherwise of the judgm...
