Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Valuation - import of drawings, designs and documents separately ...


Court Rules Imported Drawings Not Books, Denies Notification Benefits; Adjudication Not Time-Barred.

August 13, 2014

Case Laws     Customs     AT

Valuation - import of drawings, designs and documents separately from import of plant and machinery - Once the goods (drawing and designs) were not books, the notification benefit claimed by appellant is also deniable and adjudication was not time barred - AT

View Source

 


 

You may also like:

  1. CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority...

  2. CESTAT ruled imported drawings and designs are correctly classifiable under CTH 49.06, not CTH 84.19. The tribunal determined these were original computer-printed...

  3. The appellants imported 251.300 MTs of re-rollable scrap on a high sea sales basis and classified it under CTH 7214 1090 as re-rollable scrap. However, the Department...

  4. Benefit of Duty Free Import Authorization (DFIA) - Green Cardamom - merely because CTH was not mentioned or ITC (HS) is not matching so far description covers the goods...

  5. Benefit of exemption from customs duty - Import of Microphone for Cellular Mobile Phone - even the appellant does not claim the benefit under a particular Notification...

  6. CESTAT, an Appellate Tribunal, addressed the issue of denying exemption from duty on the import of specific goods due to a realignment of tariff headings. The Tribunal...

  7. BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR scheme. MOOWR units can simultaneously avail IGCR exemption with duty deferment, provided they comply with...

  8. The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

  9. Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT

  10. Prohibiting export of Non-Basmati Rice - Retrospective effect of notification - Violation of principles of natural justice - Legitimate expectation - The High Court...

  11. Benefit of CVD @ 8% - denial of benefit on the ground that imported goods has not suffered duty of excise and credit has not been availed - The Hon’ble Apex Court opined...

  12. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

  13. Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active -...

  14. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

  15. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

 

Quick Updates:Latest Updates