Refractories for Re-lining of Furnaces is Capital Goods: CESTAT allows Customs Duty Exemption under EPCG Scheme [Read Order]

Re-lining of Furnaces - Capital Goods - CESTAT - Customs Duty Exemption - EPCG Scheme - taxscan

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata allowed customs duty exemption under EPCG Scheme and held refractories for re-lining of furnaces is Capital Goods. M/s. Jai Balaji Industries Ltd, assessee (appellant) is engaged in the manufacture of iron and steel items, namely, Pig Iron, MS Billet, D I Pipe, Coke, TMT Bars…

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M/s. Jai Balaji Industries Limited vs Commissioner of Customs

Counsel for Appellant:   Shri A.K.Prasad,Shri S.Mohapatra

Counsel for Respondent:   Shri Manish Mohan


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