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HomeIndirect TaxesNo Excise Duty Payable on Export Goods Damaged in Transit Before Shipment:...

No Excise Duty Payable on Export Goods Damaged in Transit Before Shipment: CESTAT 

Indirect Taxes

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By Mariya Paliwala
No Excise Duty Payable on Export Goods Damaged in Transit Before Shipment: CESTAT

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The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that central excise duty cannot be demanded on goods cleared for export but damaged in transit and returned to the factory before shipment, holding that in export cases, the “place of removal” is the port of export and not the…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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