Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand [Read Order]

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) sets aside excise duty demand on imported edible lactose cleared without manufacture. Rajasthan Antibiotics Ltd..appellant-assessee,was engaged in manufacturing pharmaceutical products and was registered with the Central Excise department. It paid Central Excise duty and availed CENVAT credit on inputs and input services. Get a Handbook…