https://www.taxtmi.com/caselaws?id=388177 The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a fresh decision. The appellant's self-assessment of duty payable on indigenous capital goods at a concessional rate of 5% was found incorrect, contrary to the CBEC Customs Manual provisions for the EPCG Scheme. The Tribunal emphasized the importance of accurate assessment and compliance with prescribed duty rates when converting from a 100% EOU to the EPCG scheme, highlighting the significance of proper documentation and adherence to applicable provisions to avoid discrepancies in duty calculations and subsequent appeals. en-us Tue, 18 Jun 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388177 The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a fresh decision. The appellant's self-assessment of duty payable on indigenous capital goods at a concessional rate of 5% was found incorrect, contrary to the CBEC Customs Manual provisions for the EPCG Scheme. The Tribunal emphasized the importance of accurate assessment and compliance with prescribed duty rates when converting from a 100% EOU to the EPCG scheme, highlighting the significance of proper documentation and adherence to applicable provisions to avoid discrepancies in duty calculations and subsequent appeals. Case-Laws Central Excise Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388177