M/s PRP EXPORTS VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE SERVICE TAX - Central Excise - CESTAT CHENNAI - Tri - Assessee availed exemption under Notification No.52/03 - Indigenous goods procured for use in their EOU Restriction of 5 percent on the value of spares imported - Revenue found that they had imported more than 5 percent of the value of equipment during four different periods Held that - The core issue in dispute is whether the restriction of 5 percent is to be enforced at the time of import int................................... Central Excise - Case Laws
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