Home Highlights October 2013 Year 2013 This

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1. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

2. Refund of SAD – Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market – identity of the article did not undergo any...

3. Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness...

4. Withdrawal of anti-dumping duty - imports of PVC Flex Film from the China PR - A perusal for the final findings of the designated authority reveal that the trend of...

5. This notification amends the import policy condition for Raw Pet Coke (RPC) and Calcined Pet Coke (CPC) under Chapter 27 of the ITC (HS) 2022, Schedule-I (Import Policy)....

6. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

7. Deduction u/s 80IA - quantum of profits and gains of the eligible business - Scope of expression “market value” - The market value of the power supplied by the assessee...

8. The notification introduces a temporary shift from a 'Restricted' to a 'Free' import policy for melon seeds, effective from May 1, 2024, to June 30, 2024. This...

9. A recent Notification imposes Anti-dumping duty on Sodium Cyanide imports from China PR, European Union, Japan, and Korea RP. This action follows findings that such...

10. Refund alongwith interest claim - classification of coils and spares and accessories - Once the CESTAT has categorically held that coils would fall under tariff heading...

11. Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

12. Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires...

13. Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...

14. Refund of SAD - what is manufactured and sold by the appellant is "Proflex Roof" and on such "Proflex Roof" VAT is paid. Therefore, it cannot be said the assessee has...

15. Import from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) - Import policy is "Restricted" - However, import is permitted as free subject to the fulfillment...