Duty Exemption under Notification No.12/2012-CE also applicable to sub-contractors who have not directly participated in the ICB: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that duty exemption under notification no.No.12/2012-CE also applicable to sub-contractors who have not directly participated in the ICB. Inar Profiles Pvt Ltd, the appellants are manufacturers of GI cable trays, accessories and their supports falling under Central Excise Tariff sub-heading…

Source Taxscan

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