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 2018 Year 2018 This

Prima facie uneven coating can be considered as one of the ...


Imported Paper with Uneven Coating Classified as Scrap, Eligible for Concessional Duty Rate.

February 24, 2018

Case Laws     Customs     AT

Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper - the paper imported is defective and scrap only - benefit of concessional rate of duty allowed - AT

View Source

 


 

You may also like:

  1. Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification...

  2. Classification of imported consignment - two-sided coated paper in rolls - one-sided coated paper in rolls - the petitioner has classified the goods in question under...

  3. The appellants imported 251.300 MTs of re-rollable scrap on a high sea sales basis and classified it under CTH 7214 1090 as re-rollable scrap. However, the Department...

  4. Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

  5. Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they...

  6. Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible...

  7. Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

  8. Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be...

  9. The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit...

  10. Rate of customs duty on import of power tillers - Concessional rate of 2.5% - The contention that power tillers are different from rotary tillers are based on erroneous...

  11. Under s.25(1) of Customs Act 1962, GOI issued a notification establishing revised import duty rates for specified goods effective Feb 2, 2025. Key provisions include...

  12. Import by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

  13. Concessional rate of duty - appellant has imported components at concessional rate of duty for manufacture of mobile phone and LED/LCD televisions at their factory in...

  14. Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and...

  15. This circular clarifies the applicability of concessional duty under Import of Goods at Concessional Rate of Duty (IGCR) Rules, 2022 in certain instances. It addresses...

 

Quick Updates:Latest Updates