Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai held that Axe Brand Universal Oil is classifiable under Chapter 30 of Excise Act, attracts 12% duty. The respondents M/s. SMA Trading Company imported “Axe Brand Universal Oil (3ml, 5ml, 10 ml, 25ml and 56 ml)” vide Bill of Entry dated 1.12.2016 and self-assessed the same…
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