https://www.taxtmi.com/highlights?id=71922 Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components which were entirely cleared to their unit at Una, Himachal Pradesh on payment of applicable Central Excise duties - There are no merit in the appellant’s contentions that they have complied with the conditions of the Notification read with the Customs Rules, 1996 - AT en-us Mon, 11 Sep 2023 15:04:35 +0530 Mon, 11 Sep 2023 15:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71922 Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components which were entirely cleared to their unit at Una, Himachal Pradesh on payment of applicable Central Excise duties - There are no merit in the appellant’s contentions that they have complied with the conditions of the Notification read with the Customs Rules, 1996 - AT Highlights Customs Mon, 11 Sep 2023 15:04:35 +0530 https://www.taxtmi.com/highlights?id=71922