No duty on intermediate products as goods supplied against international competitive bidding

Emerson Process Management Chennai P Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that goods have been supplied against the international competitive bidding and hence there is no obligation under Rule 6(6) of CCR 2004. Accordingly, duty not payable on intermediate products.

Facts- During the course of verification of accounts for the different periods, it was noticed that the appellant had manufactured and supplied control valves to

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