Import of Diffused Silicon Wafer which is Not ‘Product Under Consideration’ did not attracts Safeguard Duty: CESTAT quashes Demand of Safeguard Duty

Import of Diffused Silicon Wafer - Import - Diffused Silicon Wafer - Product Under Consideration - Safeguard Duty - Demand of Safeguard Duty - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for Safeguard duty on the ground of the import of diffused silicon wafers which was not a product under consideration did not attract safeguard duty.  CETC Renewable Energy Technology (India) Private Limited, the appellant assessee was a private limited…

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