Excisable goods which are Exempted and Cleared for home consumption without Excise duty payment are Not Entitled to Get Benefit under Exemption Notification: CESTAT [Read Order]

By Shabna Rahim - On November 14, 2023 4:00 pm - 2 mins read
Exempted and Cleared for home consumption - home consumption without Excise duty payment - Excisable goods - CESTAT - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that restriction under Exemption Notification will apply if the excisable goods that are exempted or charged to nil rate of duty are cleared for home consumption without payment of duty.  Paliwal Overseas Pvt. Limited, the appellant assessee was purchasing grey Yarn, and…

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