CTC Machine for Tea Leaf Cutting cannot perform Versatile Function beyond Leaf Cutting, Does not fall under Tariff Heading of ‘Other Machines’: CESTAT [Read Order]

The CESTAT allowed excise duty exemption to CTC machines.

By Yogitha S. Yogesh - On January 13, 2024 7:30 am - 3 mins read

CTC Machine - Tea Leaf Cutting - Tariff Heading - CESTAT - excise - customs - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has observed that the CTC machine for tea leaf cutting cannot perform versatile functions beyond leaf cutting and it does not fall under Tariff Heading of ‘Other Machines’. The two-member bench allowed the exemption as per the Excise Notification. Shri Vineet Bagaria, the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics