Excise exemption available to Indian manufacturers has to be extended to CVD payable by importers

Last updated: 13 May 2015

Court :
Supreme Court

Brief :
The Exemption Notification exempted goods falling under Heading 87.03 of the Central Excise Tariff Act, 1985 and consequently, duty payable was 40%. However, proviso to the Exemption Notification gives exemption of duty of 10% to the manufacturer of particular goods, namely, saloon cars, if such saloon cars are used solely as taxis. This exemption was further subjected to the other conditions as was specified in the Exemption Notification.

Citation :
AIDEK Tourism Services (P.) Ltd Vs. Commissioner of Customs, New Delhi 56 taxmann.com 404 (SC)]

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Bimal Jain
Published in Excise
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