https://www.taxtmi.com/caselaws?id=773163 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on imported mulberry silk fabrics. Following SC precedent in AIDEK Tourism Services case, the tribunal held that importers should be treated as manufacturers for duty determination purposes. The court ruled that imported goods qualify for the same concessional rates available to domestic manufacturers under exemption notifications, making the fabrics exempt from additional customs duty. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773163 CESTAT Kolkata dismissed Revenue's appeal regarding additional customs duty on imported mulberry silk fabrics. Following SC precedent in AIDEK Tourism Services case, the tribunal held that importers should be treated as manufacturers for duty determination purposes. The court ruled that imported goods qualify for the same concessional rates available to domestic manufacturers under exemption notifications, making the fabrics exempt from additional customs duty. Case-Laws Customs Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773163