‘Appropriate rate of Duty’ used in Excise Notification is same for finished goods cleared on payment of duty at ‘Nil’ rate”: CESTAT sets aside Duty Demand [Read Order]

The term appropriate rate of duty used in Excise Notification will cover a case where the finished goods are cleared on payment of duty at ‘Nil’ rate
By Yogitha S. Yogesh - On May 8, 2025 12:39 pm - 2 mins read
Excise Duty - CESTAT Ruling - Duty Demand - taxscan

The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that term ‘appropriate rate of duty’ used in excise notification will cover finished goods cleared on payment of duty at ‘Nil’ rate” and set aside the duty demand. Eurotex Industries & Exports Ltd, the appellant is a 100% Export Oriented…

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