CCE and C vs Orbit Fabrics Ltd.
Filing of bill of entry and availment of exemption: No objection raised during assessment that assessee liable to pay countervailing duty or special additional duty-Mere non-mentioning of serial number under which goods would fall not equitable with suppression, Concerned officer to verify item number and assess duty liability accordingly-The assessee had filed the bill of entry for de-bonding and calculated the basic customs duty at five percent on the capital goods availing exemption [LexDoc Id : 400383]
