Import of designs and drawings for manufacturing of ship - ...

Case Laws Customs

January 28, 2015

Import of designs and drawings for manufacturing of ship - department was of the view that the drawings and designs cannot be classified under Chapter 49 inasmuch as there is a CD accompanying the drawings and designs and hence, the goods should be assessed under CETH 85238090 as recorded media - stay granted - AT

View Source

← Previous Next →

Import of designs and drawings for manufacturing of ship - ...

Case Laws Customs

January 28, 2015

You may also like:

Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

Valuation - such specific engineering design and drawing are pre-requisite for manufacturing the conveyor belts and therefore the value of such drawing and designs is...

Valuation - import of drawings, designs and documents separately from import of plant and machinery - Once the goods (drawing and designs) were not books, the...

Undervaluation of goods – if the appellant has not included the amortized cost of dies or the cost of drawings and designs developed for the manufacture of excisable...

Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings...

Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not...

Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if...

Consultancy engg. service - supply of engineering design, drawing and documents - the supply of imported and indigenously procured drawing and designs, treating them as...

CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not...

Import of drawings and designs for construction activity of various hotels - whether drawings and designs are goods so as to attract duty liability under customs act? -...

Import of designs and drawings - Designs and drawings contained in the CD were correctly classifiable under Heading 85238020 and attracts 'nil' rate of duty as per...

Valuation - royalty/ value of designs, drawings etc. - Only a portion of the lump sum amount attributable to the design cost of product manufactured abroad - only...

TP Adjustment - The manufacturing agreement in an unambiguous manner has restricted the assessee to manufacture for Sandoz and its affiliates. Since the import and...

This public notice amends Appendix 2Y of the Foreign Trade Policy 2023 to exempt goods imported under Advance Authorisation, EOU, and SEZ schemes from mandatory Quality...

Quick Updates: