Manufacture of Display Material falls under ‘Trading Advertising Material’, attracts Nil Rate of Duty: CESTAT [Read Order]

Manufacture of display material falls under sub chapter ‘Trading Advertising material’ attracting nil rate of duty, rules CESTAT
CESTAT - Customs - Custom excise - service tax - appellate tribunal Excise - Trading advertising material - TAXSCAN

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the Manufacture of display material falls under ‘Trading Advertising material’ thereby attracting nil rate of duty. On completion of investigation, show-cause notice was issued to the appellant with a proposal to consider the process undertaken to manufacture display/storage…

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