Duty Liability Can be Shifted to Supplier of Raw Materials or Semi-Finished Goods Only if Supplier Gives an Undertaking in Terms of Notification: CESTAT New Delhi
The Customs, Excise & Service Tax Appellate Tribunal New Delhi Duty ruled that the liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier gives an undertaking in terms of notification. Facts The respondent M/s Sonex Marbles Pvt. Ltd. was engaged in sawing marble blocks on job work …