https://www.taxtmi.com/caselaws?id=766418 CESTAT NEW DELHI-AT allowed the appeal regarding classification of imported Aluminium Foil 50 MIC +/-10% under CTH 7607 19 91 and duty exemption under Advance Authorization Scheme. The appellant imported raw materials, exported final products, and obtained Export Obligation Discharge Certificates from DGFT. Following Supreme Court precedent in Titan Medical Systems, the tribunal held that customs authorities cannot deny duty exemption benefits when the licensing authority has accepted export obligation fulfillment. Any violation concerns should be referred to the licensing authority rather than demanding duty on inputs. The appellant correctly availed benefits under Notification No. 18/2015-Cus despite customs authorities' reclassification attempt. en-us Fri, 21 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766418 CESTAT NEW DELHI-AT allowed the appeal regarding classification of imported Aluminium Foil 50 MIC +/-10% under CTH 7607 19 91 and duty exemption under Advance Authorization Scheme. The appellant imported raw materials, exported final products, and obtained Export Obligation Discharge Certificates from DGFT. Following Supreme Court precedent in Titan Medical Systems, the tribunal held that customs authorities cannot deny duty exemption benefits when the licensing authority has accepted export obligation fulfillment. Any violation concerns should be referred to the licensing authority rather than demanding duty on inputs. The appellant correctly availed benefits under Notification No. 18/2015-Cus despite customs authorities' reclassification attempt. Case-Laws Customs Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766418