Department Challenges Captive Consumption Benefit Under Notification 67/95-CE; Duty Payable Upon Invoice, Not Removal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Benefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if the goods were not removed from the factory - Since the goods have been sold by the appellants, the N/N. 67/95-CE, is not applicable. - AT....