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    <title>Demand for Concessional Duty Goods Invalidated Due to Incorrect Application of Section 11A Instead of Section 28.</title>
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    <description>Import of goods for manufacture of specified goods at concessional rate of duty - demand raised and confirmed under Section 11A of the Central Excise Act instead of Section 28 of the Customs Act, 1962 are not valid being not issued under proper provisions of law - AT</description>
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      <description>Import of goods for manufacture of specified goods at concessional rate of duty - demand raised and confirmed under Section 11A of the Central Excise Act instead of Section 28 of the Customs Act, 1962 are not valid being not issued under proper provisions of law - AT</description>
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