https://www.taxtmi.com/caselaws?id=116341 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) regarding the calculation and payment of Customs duty on imported films, affirming that duty was to be paid only on the usable portion of the films. The Tribunal noted that the scrap generated from cutting the jumbo rolls was cleared by paying Excise duty, ensuring no non-payment of duty. As these key findings were unchallenged in the appeal, the Tribunal dismissed the Revenue's appeal against the demand for payment of differential duty, concluding that there was no merit in the appeal. en-us Wed, 08 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 15:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116341 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) regarding the calculation and payment of Customs duty on imported films, affirming that duty was to be paid only on the usable portion of the films. The Tribunal noted that the scrap generated from cutting the jumbo rolls was cleared by paying Excise duty, ensuring no non-payment of duty. As these key findings were unchallenged in the appeal, the Tribunal dismissed the Revenue's appeal against the demand for payment of differential duty, concluding that there was no merit in the appeal. Case-Laws Customs Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116341