https://www.taxtmi.com/caselaws?id=4534 The Tribunal concluded that the proviso to para 3 of Notification No. 52/2003-Cus is inapplicable since the final product, Aluminum Wheels, is excisable. The order dated 29.07.2005, which did not demand Customs Duty on the imported Aluminum Ingots, was upheld. The order dated 09.02.2007 demanding duty was set aside. Consequently, Revenue's appeal was dismissed, and the assessees' appeals were allowed, negating the duty demand and penalties imposed. en-us Tue, 26 Feb 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4534 The Tribunal concluded that the proviso to para 3 of Notification No. 52/2003-Cus is inapplicable since the final product, Aluminum Wheels, is excisable. The order dated 29.07.2005, which did not demand Customs Duty on the imported Aluminum Ingots, was upheld. The order dated 09.02.2007 demanding duty was set aside. Consequently, Revenue's appeal was dismissed, and the assessees' appeals were allowed, negating the duty demand and penalties imposed. Case-Laws Customs Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4534