Deletion of customs duty on import of steel balls due to improper classification
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty on the import of steel balls on the grounds of improper classification. Sumit Arora, the appellant assessee engaged in the import of “Steel Balls” and the assessee appealed against the order passed by the adjudicating authority for the…
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