https://www.taxtmi.com/highlights?id=74758 Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS ought not to have been debited in the duty credit scrips - The appellants argue that since the basic customs duty was nil, these additional duties (CESS) should also be considered nil. - The tribunal while agreeing with the arguments in principle, remanded back the matter for through examination. en-us Fri, 09 Feb 2024 07:20:53 +0530 Fri, 09 Feb 2024 07:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74758 Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS ought not to have been debited in the duty credit scrips - The appellants argue that since the basic customs duty was nil, these additional duties (CESS) should also be considered nil. - The tribunal while agreeing with the arguments in principle, remanded back the matter for through examination. Highlights Customs Fri, 09 Feb 2024 07:20:53 +0530 https://www.taxtmi.com/highlights?id=74758