100% EOU - Export obligations - Rate of duty on de-bonding - ...

Export Units: Duty Rate Set at Warehousing End, Not Clearance Date; Capital Goods Depreciation Crucial for Compliance.

August 24, 2013

Case Laws Customs AT

100% EOU - Export obligations - Rate of duty on de-bonding - Rate of depreciation of capital goods on debonding - if an exemption was available on complying with certain conditions, the conditions have to be strictly complied with - The rate of duty applicable on the goods would be the rate in force on the date of expiry of the warehousing period, irrespective of the date on which the goods were actually cleared from the bond - AT

View Source

← Previous Next →

100% EOU - Export obligations - Rate of duty on de-bonding - ...

Export Units: Duty Rate Set at Warehousing End, Not Clearance Date; Capital Goods Depreciation Crucial for Compliance.

August 24, 2013

Case Laws Customs AT

You may also like:

Imported goods meant for warehousing in SEZ unit are eligible for relaxation from security demanded in provisional release order for re-export. Re-export of imported...

Amends Notification No. 24/2023-Customs (N.T.) regarding duty credit for goods exported under RoDTEP Scheme. Inserts "or unit in Special Economic Zone" after "Export...

Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks

Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods

Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

Input tax credit {ITC} - GST paid on the railway freight - the final clearance of goods for export has taken place from the Raxaul unit, the export warehouse of the...

The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the sale of goods warehoused in a third-party Free Trade Warehousing Zone (3P FTWZ) to a...

The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit...

The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to...

As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods...

Duty liability on warehoused goods under prevailing rate on the date - the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence,...

Processing of the goods for the DTA unit of the assessee by the EOU unit - The applicants have exported goods from the EOU but duty is paid by the DTA unit. Later rebate...

Quick Updates: