Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand

Excise Duty Not Leviable on Imported Edible Lactose Cleared Without Manufacture: CESTAT Sets Aside Duty Demand The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that excise duty is not leviable on imported edible lactose if it is cleared without any manufacturing process. CESTAT set aside a duty demand, clarifying that excise duty is applicable only on goods that undergo a manufacturing process in India. This decision provides clarity on the scope of excise duty on imported goods, ensuring that duties are only imposed when a manufacturing activity takes place within the country, as per the law.