Leviability of Customs duty on ‘quantity of Burning loss’ consumed during the course of manufacturing of final products


Last updated: 14 January 2015

Court :
Hon’ble CESTAT, Mumbai

Brief :
The Hon’ble Tribunal allowed the appeal in favour of the Appellant and held that the no Customs duty is leviable on quantity of burning loss as it is neither cleared out of the custom bonded warehouse for home consumption nor otherwise disposed of, but factually it got consumed in the manufacturing.

Citation :
Maharashtra Seamless Ltd..... Appellant Vs. Commissioner of Central Excise, Raigad.... Respondent [2015-TIOL-16-CESTAT-MUM]

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Bimal Jain
Published in Custom
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