Excise Duty Exemption on Packing Materials procured from Domestic Market cannot be denied when Assessee Complied with Procedures under Exemption Notification: CESTAT [Read Order]
The CESTAT held that since the appellants had not violated Condition No.8 of Notification No.94/2004-Cus. dated 10.9.2004, therefore, denial of benefit of Notification No.43/2001-CE(NT) dated 26.6.2001 on the inputs packing material is incorrect in law
In a significant case, the Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that excise duty exemption on packing materials procured from the domestic market cannot be denied when the assessee complied with procedures under exemption notification. Silver Spark Apparel Limited, the appellants are engaged in the manufacture and export…
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