Home Highlights December 2011 Year 2011 This

You may also like:

1. Export Rebate claim - Rule 18 - The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The...

2. This notification amends the export policy condition for cough syrup under Chapter 30 of Schedule-II (Export Policy) of ITC (HS) 2022. The existing policy mandated...

3. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

4. Even if the processes undertaken by the assessee do not amount to manufacture, credit of duty paid on the inputs would still be admissible on export of the said...

5. Processing of Merchandise Exports from India Scheme (MEIS) applications for SEZs Exports - Public Notice

6. TP Adjustment - intra group services - The assessee has failed to completely demonstrate the Arm’s Length Price of intra group services by satisfying need test, benefit...

7. Claim of rebate/ refund - input stage rebate - export of goods - the correctness of the ratio of the input output ratio shall be verified before the commencement of the...

8. Deduction u/s 80IC - assembling Luggage carriers, Wheel Caps etc - the processes adopted by the Respondent Assessee to obtain front guard, luggage, carrier, rear gear...

9. The Government of India, through a public notice, has outlined regulations for the export of Silk Waste falling under ITC (HS) code 5003. Export clearance now requires...

10. Process amounting to manufacture or not - Since it is found that the assessee has not packed from bulk to retail and there is no evidence, apart from the differences in...

11. Income accrued in India - testing and other services - exception curved out to Article 12(5) of the India-Finland DTAA that when the fees is paid for technical services...

12. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

13. The appellant imported ELISA Test Kits for food testing but classified them under 3822 00 90 as diagnostic kits to claim exemption under customs notifications. The...

14. TP Adjustment - determination of Arm's Length Price - intra group services transactions as Cross-charges - Documents submitted by the assessee do not conclusively...

15. The Public Notice issued by the Principal Commissioner of Customs (General) introduces the CRCL Module for the electronic forwarding of samples to Central Revenues...