Benefit of exemption - second-hand slurry seal machine for ...

Customs

March 31, 2022

Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed project was not intended for permissible upgradation. - There is no reason to conclude that the road construction, as intended in the exemption notification, is limited to ‘black topping’ of surface or that the importer is likely to indulge in ineligible activities during the period of lock-in prescribed in the exemption notification. The importer has complied with all the conditions specified in the said notification and it would be incorrect in law to deny exemption allowed by the first appellate authority - AT

View Source

← Previous Next →

Benefit of exemption - second-hand slurry seal machine for ...

Customs

March 31, 2022

You may also like:

Enhancement of value of imports - Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore...

Import of road construction machines - Benefit of exemption - Actual user conditions - requirements of a valid contract for road construction. - The Tribunal...

Classification of empty bottle Inspector Morella number Lynott Tronic 735M 2 - forming of the PET bottle - The machines imported by the appellant being used in...

Valuation - purchase of used / second-hand gold jewellery or ornaments - the term ‘second hand’ does not hold any meaning when it comes to items such as gold, land,...

Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand...

Benefit of exemption N/N. 06/2002-CEX - Import of Soft Flow Dyeing Machine - the soft flow eyeing machine complete with multi function stock tank are nothing but soft...

Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019,...

Benefit of exemption - scope of the term 'Machinery used for the production of a commodity' - denial of benefit on the ground that some of the key machines like Coil...

Exemption under Exemption Notification No. 6/2002-CE - There is thus no doubt that the machines Relax Drum Machine (Relax Drum washer) is not a drying machine - AT

Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and...

Manufacturing of gutkha - Installation of two packing machines whereas only one machine was declared - mere installation is sufficient - Rule implies that use and...

Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported...

Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving...

Abatement of duty - closure of the production activity at the unit was not for a continuous period exceeding 15 days - In absence of any allegations by the department...

To hold that digital photocopier machine was covered by the restriction on imported second hand photocopiers is not correct in as much as the digital multifunctional...

Quick Updates: