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 February 2017 Year 2017 This

SEZ units - Worn and used clothing - withdrawal of the exemption ...

Case Laws     Customs

February 17, 2017

SEZ units - Worn and used clothing - withdrawal of the exemption - public interest - entitlement of selling of un-mutilated worn clothing being export surplus and export rejects in DTA on payment of applicable duties - The authority has bye-passed the mandatory provisions and issued the impugned instructions against the prescribed law which was beyond their jurisdiction - HC

View Source

 


 

You may also like:

  1. Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not...

  2. Guidelines to regulate functioning of plastics/Used clothing units in SEZs

  3. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

  4. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

  5. Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger...

  6. Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the...

  7. Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue...

  8. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

  9. Exemption from service tax on the services rendered to the SEZ units - Receipt of Rent from SEZ units - Section 26(2) of the SEZ Act does provide that the Central...

  10. Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

  11. Appellant provided services to SEZ units as sub-contractor, not liable to service tax as services wholly consumed by SEZ units. Location of service provider irrelevant...

  12. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

  13. The matter pertains to the demand for differential customs duty on the undervaluation of goods cleared from a Special Economic Zone (SEZ) unit to the Domestic Tariff...

  14. Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante...

  15. SEZ Unit - sub-contract - benefit of exemption from Central Excise to the sub-contractor - If the sub-contractor has procured raw material and paid excise and raised a...

 

Quick Updates:Latest Updates