https://www.taxtmi.com/caselaws?id=770182 CESTAT Bangalore ruled on a 100% EOU's claim for customs duty exemptions on SPV module parts. The tribunal granted exemption from BCD under Notifications 25/1999-Cus and 24/2005-Cus, following precedent from HHV Solar Technologies case and finding substantial compliance with statutory conditions. However, exemptions from CVD under Notification 6/2006-CE and SAD under Notification 12/2012-CE were denied. Extended limitation period was rejected as no suppression was found, given proper statutory record maintenance. Penalties were set aside, and the matter was remanded for re-determination of CVD and SAD demands with normal limitation period interest. en-us Thu, 17 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770182 CESTAT Bangalore ruled on a 100% EOU's claim for customs duty exemptions on SPV module parts. The tribunal granted exemption from BCD under Notifications 25/1999-Cus and 24/2005-Cus, following precedent from HHV Solar Technologies case and finding substantial compliance with statutory conditions. However, exemptions from CVD under Notification 6/2006-CE and SAD under Notification 12/2012-CE were denied. Extended limitation period was rejected as no suppression was found, given proper statutory record maintenance. Penalties were set aside, and the matter was remanded for re-determination of CVD and SAD demands with normal limitation period interest. Case-Laws Central Excise Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770182