https://www.taxtmi.com/caselaws?id=441578 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the respondent, holding that the imported Aluminium Used Beverage Can scrap does not fall under the category of manufactured goods attracting additional Customs duty. The Tribunal found that the Aluminum Used Beverage Cans are not excisable as they are not considered manufactured goods, as per previous judicial pronouncements. Consequently, the demand for additional duty of Customs from the respondent was deemed unjustified, and the appeals filed by the Revenue were dismissed. en-us Thu, 13 Jul 2023 00:00:00 +0530 Fri, 11 Aug 2023 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441578 The Appellate Tribunal CESTAT KOLKATA ruled in favor of the respondent, holding that the imported Aluminium Used Beverage Can scrap does not fall under the category of manufactured goods attracting additional Customs duty. The Tribunal found that the Aluminum Used Beverage Cans are not excisable as they are not considered manufactured goods, as per previous judicial pronouncements. Consequently, the demand for additional duty of Customs from the respondent was deemed unjustified, and the appeals filed by the Revenue were dismissed. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441578