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 December 2016 Year 2016 This

Recovery of duty - there is no dispute as to the fact that the ...

Case Laws     Customs

December 7, 2016

Recovery of duty - there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short receipt of the Phosphoric Acid in the shore tank, the demand of duty cannot sustain - AT

View Source

 


 

You may also like:

  1. Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture...

  2. Classification - import of Phosphoric acid - full exemption under Notification No.265/92-CUS dated 27.08.1992 for the manufacture of fertilizers allowed - AT

  3. The Ministry of Chemicals and Fertilizers issued an amendment to the Ortho Phosphoric Acid (Quality Control) Order, 2021, granting a 3-month extension from the...

  4. Exemption from anti-dumping duty - warehoused goods - import of Phosphoric Acid - Since the wordings of the Notification are clear and unambiguous, exemption denied - AT

  5. Duty Drawback - Advance Licences for Duty-free import of goods - drawback for 50% of FOB value - The benefit of Section 75 ibid namely the drawback should be allowed of...

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

  7. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

  8. Regarding import of Phosphoric Acid of all grades and all concentrations (excluding Agriculture / Fertilizer Grade) originating in, or exported from, Israel and Taiwan -...

  9. Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable...

  10. Re-classification of imported goods - ‘mono potassium phosphate’ with purity of 99.6% - The inclusions of the imported items in the Fertiliser (Control) Order 1985, as...

  11. Demand of duty (CVD & SAD) foregone at the time of import - The quantity of imported Sulphur, which was not used in manufacture of fertilizer - the said clearances of...

  12. The DGFT's amendment to SION E-124 involves a detailed specification of the quantities and types of inputs allowed to be imported for the production of 1 Metric Tonne...

  13. Legality of import of ‘wheat gluten amygluten 160’ - production of ‘duty-free import authorization (DFIA)’ licenses, permitting import of ‘flour’ for the manufacture of...

  14. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

  15. Classification of imported goods - mixture of fatty acids having stearic acid, palmitic acid and other fatty acids with stearic acid ranging from 40-45%. - the imported...

 

Quick Updates:Latest Updates