Eligibility of Concessional Duty is available on when DTA Clearances within 50% of overall Ceiling of FOB Value of Exports: CESTAT [Read Order]

Eligibility of concessional duty is available on when DTA clearances within 50% of overall ceiling of fob value of exports, rules CESTAT
CESTAT - DTA - FOB Value of Exports - Eligibility of Concessional Duty - Taxscan

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the eligibility of concessional duty is available on when the Domestic Tariff Area ( DTA ) clearances within 50% of overall ceiling of free on board ( FOB ) value of exports. The appellant is to clear scrap/waste/remnants,…

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