Import of Assemblies, Sub-assemblies, Components and Sub-components of Iron and Steel by Tata Steel under EPCG are allowed as Spares under FTP: CESTAT [Read Order]

By Shabna Rahim - On November 8, 2023 11:30 am - 2 mins read

Import of Assemblies, - Sub-assemblies - Components - Sub-components - Steel By Tata Steel Under EPGC - spares under FTP - CESTAT - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of assemblies, sub-assemblies, components, and sub-components of iron and steel by Tata Steel under the Export Promotion Capital Goods (EPCG) scheme are allowed as spares under the Foreign Trade Policy (FTP). Tata Steel Ltd, the appellant assessee engaged…

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