https://www.taxtmi.com/caselaws?id=763575 CESTAT Ahmedabad allowed appellant's appeal regarding exemption under N/N. 43/2002-Cus for duty-free import of raw materials including HDPE, LDPE granules, Master Batch and HSD. Department contended additional customs duty at Rs. 1 per liter under Finance Act precluded exemption benefits. Tribunal held the issue was settled precedent, citing Atlantic Shipping case where exemption from additional customs duty under Section 116 Finance Act 1999 must extend to goods entitled to exemption under N/N. 94/96-Cus. Impugned order lacked merit. en-us Thu, 19 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763575 CESTAT Ahmedabad allowed appellant's appeal regarding exemption under N/N. 43/2002-Cus for duty-free import of raw materials including HDPE, LDPE granules, Master Batch and HSD. Department contended additional customs duty at Rs. 1 per liter under Finance Act precluded exemption benefits. Tribunal held the issue was settled precedent, citing Atlantic Shipping case where exemption from additional customs duty under Section 116 Finance Act 1999 must extend to goods entitled to exemption under N/N. 94/96-Cus. Impugned order lacked merit. Case-Laws Customs Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763575