https://www.taxtmi.com/caselaws?id=50030 The Tribunal upheld duty demands against manufacturers of colour picture tubes for misdeclaration of imported items under Notification 13/97-Cus. The appellants' failure to include disputed items in the Registration Certificate rendered them ineligible for concessional duty. The Tribunal deemed Rule 8 applicable as the imported goods were not used for their intended purpose, justifying the recovery of differential duty. The appeal was rejected, affirming the Assistant Commissioner of Central Excise's jurisdiction in issuing the notice for duty recovery. en-us Mon, 10 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50030 The Tribunal upheld duty demands against manufacturers of colour picture tubes for misdeclaration of imported items under Notification 13/97-Cus. The appellants' failure to include disputed items in the Registration Certificate rendered them ineligible for concessional duty. The Tribunal deemed Rule 8 applicable as the imported goods were not used for their intended purpose, justifying the recovery of differential duty. The appeal was rejected, affirming the Assistant Commissioner of Central Excise's jurisdiction in issuing the notice for duty recovery. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50030