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 August 2017 Year 2017 This

Import of Manganese ore - Customs authorities took a view that ...


Customs Misclassification: Manganese Ore Labeled as Concentrate, Exemption Denied Due to Lack of Special Treatment Evidence.

August 3, 2017

Case Laws     Customs     AT

Import of Manganese ore - Customs authorities took a view that the goods imported are not ore but concentrate and hence will not be eligible for the exemption notifications - revenue failed to prove that the Manganese ore has undergone special treatments to hold the goods as concentrate.

View Source

 


 

You may also like:

  1. Levy of CVD (additional customs duty) – Whether imported material is ‘Manganese ore’ or 'concentrate' - appellants have made out a case for waiver - AT

  2. Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial...

  3. Benefit of exemption notification - Imported raw material is Zircon Concentrate or Zircon ore - Zircon sand are nothing but the Zircon Ore - benefit of exemption allowed - AT

  4. The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

  5. Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

  6. Benefit of exemption - misdeclaration of goods - import of Natural Gold Ore Concentrate - The quality of composition of Ores cannot be standardized as they are naturally...

  7. Import of Zircon - Whether Zircon is “Ore“ - Zircon Ore and Concentrate - Permission to clear goods in question without payment of CVD - permission granted - HC

  8. The SC held that the imported goods, natural Rutile Ore/Leucoxene Sand of different grades, are concentrates and not ores, relying on its decision in M/s. Star...

  9. Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative...

  10. Benefit of exemption notification - Zircon Concentrate or Zircon ore - expert opinion having been not rebutted by any other opinion from any other expert, and...

  11. Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot...

  12. Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

  13. Exemption from payment of CVD - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD...

  14. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

  15. SSI exemption - manufacture of labels / stickers bearing the band name of the customer - An interpretation of Clause 4(e) to the effect that stickers would mean only...

 

Quick Updates:Latest Updates