Levy of additional Custom duty SAD @ 4% - With this intension in ...

Appellant's Goods Exempt from GSI, But 4% SAD u/s 3A(1) Deemed Payable.

February 2, 2016

Case Laws Customs AT

Levy of additional Custom duty SAD @ 4% - With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption Notification, SAD under Section 3A(1) is correctly and legally payable by the appellant. - AT

View Source

← Previous Next →

Levy of additional Custom duty SAD @ 4% - With this intension in ...

Appellant's Goods Exempt from GSI, But 4% SAD u/s 3A(1) Deemed Payable.

February 2, 2016

Case Laws Customs AT

You may also like:

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

CESTAT Mumbai addressed a case involving a differential Central Excise duty demand u/s 11A(4) of the Central Excise Act, 1944. The appellant discharged the duty upon...

Reversal of CENVAT Credit - Valuation of exempted goods - The formula under Rule 6(3A) only requires the value of the exempted goods removed to be reckoned and not the...

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

CGST exempt goods notified under section 11 (1) - Notification as amended

Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

Whether Service Tax is payable on yearly installments due after 1.4.2016 in respect of spectrum assigned before 1.4.2016? - Exempted with specific conditions - The...

100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there was no exemption from VAT in this case. The mere fact that the payment of VAT does not happen...

Declaration filed under section 4(1) of the DTVSV Act - From a plain reading of the provisions of the DTVSV Act and the Rules it emerges that the Respondent- Designated...

Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the...

The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

Association of persons (AOP) - Consortium - Appellant No.1 is a member of AOP or not - There is no force in the contention of Appellant No.1 that due to absence of right...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

Anti Dumping Duty - When the object of both the paragraphs of the policy is looked into, that brings out difference between the two. Paragraph 4.1.1 deals with normal...

Quick Updates: