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 June 2018 Year 2018 This

Interpretation of Statute - Refund of SAD - A mere conversion of ...

Case Laws     Customs

June 30, 2018

Interpretation of Statute - Refund of SAD - A mere conversion of imported logs in the Sawn Timber without loss of identity of the original product would not deprive the importer of the benefit of the exemption notification.

View Source

 


 

You may also like:

  1. Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to...

  2. Refund of SAD - Conversion factor - the petitioner cannot make an issue by mixing and interchanging the conversion factor of round timber logs with that of the sawnwood....

  3. Refund of SAD / SCVD - Notification No.102/07 - If only for cutting length of the logs, which were in excess of 40 feet, sawing operations were carried out and after...

  4. Tax Collection at Soruce (TCS) - Addition u/s 206C(6)/206C(7) - whether the Swan timber is different from timber - if the timber is being sized, sawn into logs of...

  5. Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the...

  6. Classification of supply - Rate of GST - it is a composite contract of cutting of live trees to obtain the logs and transfer of the timber logs, with transfer of timber...

  7. Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC

  8. Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the...

  9. 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...

  10. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  11. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

  12. Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred...

  13. Denial of SAD exemption on the imported LPG through high sea sales - demand of SAD on the imported goods is not sustainable. - AT

  14. Refund of the CVD and SAD as the appellant did not avail Cenvat Credit - The appellant imported capital goods under EPCG scheme. As export obligation could not be...

  15. Refund of SAD - rejection on the ground of time limitation - If importer imported goods in March, 2020, after lockdown due to the Pandemic Covid 19 in all over country,...

 

Quick Updates:Latest Updates