https://www.taxtmi.com/caselaws?id=449627 The Madras HC set aside the Appellate Tribunal's order regarding CVD levy on rubber scrap imported by the respondent. The case involved whether cut pieces of old tyres constitute a manufactured product subject to CVD. While the Delhi HC had previously ruled that 12% CVD on cut tyre pieces was ultra vires the Customs Tariff Act, the SC later set aside this decision as incomplete adjudication. Given this development undermined the Tribunal's order foundation, the HC remanded the matter for fresh consideration on merits with proper hearing opportunity for the respondent. en-us Thu, 04 Jan 2024 00:00:00 +0530 Thu, 15 Feb 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449627 The Madras HC set aside the Appellate Tribunal's order regarding CVD levy on rubber scrap imported by the respondent. The case involved whether cut pieces of old tyres constitute a manufactured product subject to CVD. While the Delhi HC had previously ruled that 12% CVD on cut tyre pieces was ultra vires the Customs Tariff Act, the SC later set aside this decision as incomplete adjudication. Given this development undermined the Tribunal's order foundation, the HC remanded the matter for fresh consideration on merits with proper hearing opportunity for the respondent. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449627