CESTAT Upholds Duty Credit on Packaging Material, Rejects Department's Argument The Appellate Tribunal CESTAT, Mumbai upheld the order allowing duty credit on packaging material, rejecting the Department's argument that duty credit ...
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CESTAT Upholds Duty Credit on Packaging Material, Rejects Department's Argument
The Appellate Tribunal CESTAT, Mumbai upheld the order allowing duty credit on packaging material, rejecting the Department's argument that duty credit cannot be allowed as the value of packaging material was not included in the tariff value. The Tribunal held that duty credit cannot be denied as packing material is not separately charged to duty and is assessed along with the goods. The order of the Commissioner (Appeals) was upheld, and the Department's appeals were rejected.
The Appellate Tribunal CESTAT, Mumbai upheld the order allowing duty credit on packaging material. The Department's argument that duty credit cannot be allowed as the value of packaging material was not included in the tariff value was rejected. The Tribunal stated that since packing material is not separately charged to duty and is assessed along with the goods, duty credit cannot be denied. The order passed by the Commissioner (Appeals) was upheld, and the Department's appeals were rejected.
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