The Tribunal observed that excess weight in imported marble blocks as part of trade practice did not amount to misdeclaration.
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that Customs Duty is not leviable on Imported Marble Block used in Manufacturing in EOU. It was found that no check of weighment at the premises of appellants, EOU was done nor any excess was found, to have been…
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