https://www.taxtmi.com/caselaws?id=202605 The Appellate Tribunal, Kolkata, dismissed the Revenue's appeal against the Commissioner's decision not to levy Additional Customs Duty on Aluminium Used Beverage Cans. Relying on the Supreme Court's ruling in Hyderabad Industries Ltd. v. Union of India, the Tribunal held that since the cans were not excisable goods as they were discarded after use, they were not liable for the duty under Section 3 of the Customs Tariff Act, 1975. The judgment clarified the non-excisability of the cans, emphasizing the interpretation of excisability and the applicability of relevant precedents. en-us Wed, 09 Jun 2010 00:00:00 +0530 Thu, 07 Apr 2011 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202605 The Appellate Tribunal, Kolkata, dismissed the Revenue's appeal against the Commissioner's decision not to levy Additional Customs Duty on Aluminium Used Beverage Cans. Relying on the Supreme Court's ruling in Hyderabad Industries Ltd. v. Union of India, the Tribunal held that since the cans were not excisable goods as they were discarded after use, they were not liable for the duty under Section 3 of the Customs Tariff Act, 1975. The judgment clarified the non-excisability of the cans, emphasizing the interpretation of excisability and the applicability of relevant precedents. Case-Laws Customs Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202605