Betel Nuts Industrial Grade and Edible Supari are same Products: Gujarat HC allows Special Additional Duty Refund [Read Order]

The court declined to interfere with the order and upheld the decision of the Commissioner (Appeals) of customs and CESTAT
By Navasree A.M - On July 11, 2024 3:56 pm - 2 mins read
Gujarat HC - Gujarat high court - Special Additional Duty - SAD - CESTAT - Gujarat High Court allowed SAD refund - TAXSCAN

In a recent ruling, the Gujarat High Court allowed SAD ( Special Additional Duty ) refund observing there is no distinction between the Betel Nuts/Areca nuts industrial grade and the edible supari, upholding the decision of the CESTAT. An appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962,…

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