CESTAT: Conversion of Levy without Notification not Permissible

The Appellate Tribunal CESTAT NEW DELHI ruled that the conversion of levy under Section 3(1) to Section 9 of the Customs Tariff Act, 1975 was not permissible without a Notification for the concerned goods. The original order was restored, allowing the appeal of the Revenue.

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The Appellate Tribunal CESTAT NEW DELHI ruled that the conversion of levy under Section 3(1) to Section 9 of the Customs Tariff Act, 1975 was not permissible without a Notification for the concerned goods. The original order was restored, allowing the appeal of the Revenue.

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