https://www.taxtmi.com/caselaws?id=363364 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Department's appeal against the order setting aside demand, interest, and penalties for concessional rate of duty eligibility under Notification No.21/2002-Cus. The Tribunal found that the respondents, as manufacturers of bulk drugs under Chapter 29, were eligible for the concessional duty under Entry No. 80(A) of the Notification, based on legal precedents and a strict interpretation of the Notification entries. Consequently, the Revenue's appeal was dismissed, affirming the respondents' eligibility for the concessional duty rate. en-us Wed, 02 May 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363364 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Department's appeal against the order setting aside demand, interest, and penalties for concessional rate of duty eligibility under Notification No.21/2002-Cus. The Tribunal found that the respondents, as manufacturers of bulk drugs under Chapter 29, were eligible for the concessional duty under Entry No. 80(A) of the Notification, based on legal precedents and a strict interpretation of the Notification entries. Consequently, the Revenue's appeal was dismissed, affirming the respondents' eligibility for the concessional duty rate. Case-Laws Central Excise Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363364