https://www.taxtmi.com/caselaws?id=355289 The Tribunal overturned the adjudicating Commissioner's classification of certain imported items as 'raw materials' or 'consumables' for concessional duty rates. Emphasizing the distinction between the two categories, the Tribunal ruled in favor of the appellant, determining that the items in question were 'consumables' and not 'raw materials'. As a result, the appellant was deemed eligible for the concessional duty rate on domestic clearances, and the impugned order was set aside. The appeal was allowed, and the judgment favored the appellant, confirming the legality of the duties paid on domestic clearances. en-us Mon, 11 Dec 2017 00:00:00 +0530 Tue, 13 Feb 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355289 The Tribunal overturned the adjudicating Commissioner's classification of certain imported items as 'raw materials' or 'consumables' for concessional duty rates. Emphasizing the distinction between the two categories, the Tribunal ruled in favor of the appellant, determining that the items in question were 'consumables' and not 'raw materials'. As a result, the appellant was deemed eligible for the concessional duty rate on domestic clearances, and the impugned order was set aside. The appeal was allowed, and the judgment favored the appellant, confirming the legality of the duties paid on domestic clearances. Case-Laws Central Excise Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355289