100% EOU - debonding - duty on capital goods - No permission has ...

EOU Debonding Without Development Commissioner's Approval: Duty on Capital Goods Imposed, No Depreciation Allowed, LOP Expired.

September 2, 2013

Case Laws Customs AT

100% EOU - debonding - duty on capital goods - No permission has been obtained by the assesse from the Development Commissioner and the Development Commissioner had also not renewed the LOP when it expired - no depreciation - AT

View Source

← Previous Next →

100% EOU - debonding - duty on capital goods - No permission has ...

EOU Debonding Without Development Commissioner's Approval: Duty on Capital Goods Imposed, No Depreciation Allowed, LOP Expired.

September 2, 2013

Case Laws Customs AT

You may also like:

100% EOU unit - Debonding - for imported capital goods, the appellant is liable to pay duty at the rate of duty prevailing on the date of debonding - the appellant is...

One has to discharge all the duty liabilities on capital goods, raw-materials, finished goods etc. lying in the E.O.U. for final debonding and conversion of E.O.U. to a...

CESTAT ruled that sale of capital goods within a 100% EOU to an overseas buyer without physical removal does not constitute deemed debonding requiring customs duty...

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job...

Conversion of 100% EOU to normal DTA Unit - work in process / semi-finished goods at the time of debonding of EOU - at the intermediate stage when the goods are not...

Duty demand - Import of capital goods under EPCG - the rate of duty that can be charged on the goods being debonded would be the rate applicable to the capital goods...

100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

100% EOU - At the time of debonding, the duty is payable on the value of the duty free raw materials and the depreciated value of the imported or indigenously procured...

100% EOU - Refund of excess self-assessed Excise duty - During the intervening period between the date of no objection certificate by the Central Excise Authorities and...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

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...

100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

100% EOU - failure to achieve positive Net Foreign Earnings (NFE) - debonding of unit - in terms of Section 15 of the Act, the appellant is liable to pay duty at the...

Quick Updates: