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Customs - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Waiver of pre deposit - marble slabs and tiles - Benefit of ...

Case Laws     Customs

June 25, 2014

Waiver of pre deposit - marble slabs and tiles - Benefit of exemption under Notification No. 4/2006 and 78/2006-Cus. - Notification specifically allows benefit of exemption to marble slabs - AT

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  1. Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT

  2. Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity...

  3. Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles...

  4. Manufacturing activity or not - activity of cutting marble blocks into slabs / tiles - deemed manufacture - The said deeming fiction was created with effect from...

  5. Waiver of pre-deposit - applicability of Section 18(1) of the SARFAESI Act - addition to debt due, an amount of interest and future interest that would be added from...

  6. Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -...

  7. Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no...

  8. only manufacturing turnover of the units in respect of processed marble slabs/tiles will be considered for grant of import quota of marble and no trading turnover will...

  9. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

  10. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

  11. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  12. Rescinds notification no. 78/2006-Customs, dated the 8th August, 2006 - Ntf. No. 108/2011 Dated: December 5, 2011

  13. Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

  14. Waiver of pre-deposit - Non-fulfilment of condition of Notification No. 18/2009 disentitles the appellant to the benefit of the said notification - AT

  15. Benefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – appellant is eligible for the concessional rate of duty...

 

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