https://www.taxtmi.com/caselaws?id=391129 The appeal was allowed by the Tribunal and endorsed by the Hon'ble Apex Court, emphasizing that the final assay certificate for customs duty exemption on Copper Concentrate need not be from the mining company directly. The decision clarified that either the provisional or final assay certificate, whichever is less in value content of gold and silver, should be accepted for the benefit under Notification No. 24/2011-Cus. The matter was remanded to the First Appellate Authority for verification and assessment in line with the Tribunal's Order, ensuring compliance with the Notification's requirements. en-us Mon, 16 Dec 2019 00:00:00 +0530 Mon, 20 Jan 2020 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391129 The appeal was allowed by the Tribunal and endorsed by the Hon'ble Apex Court, emphasizing that the final assay certificate for customs duty exemption on Copper Concentrate need not be from the mining company directly. The decision clarified that either the provisional or final assay certificate, whichever is less in value content of gold and silver, should be accepted for the benefit under Notification No. 24/2011-Cus. The matter was remanded to the First Appellate Authority for verification and assessment in line with the Tribunal's Order, ensuring compliance with the Notification's requirements. Case-Laws Customs Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391129