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 2018 Year 2018 This

Import of DVD/CD manufacturing machine - denial of benefit on ...

Case Laws     Customs

August 24, 2018

Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and they had not imported the complete line - when there is doubt in exemption notification, it goes in the favor of revenue - Benefit of exemption denied.

View Source

 


 

You may also like:

  1. Benefit of exemption - scope of the term 'Machinery used for the production of a commodity' - denial of benefit on the ground that some of the key machines like Coil...

  2. Benefit of exemption from GST - E-book or not - assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form...

  3. Benefit of exemption under S. No. 512 of Notification No. 50/2017-Customs for parts/components imported for manufacturing Lithium Ion Batteries. The department denied...

  4. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

  5. Classification of imported goods - Monotype Machine - eligibility of exemption N/N. 114/80-Cus - the machine imported namely Monotype Machine imported by the appellant...

  6. Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

  7. Classification of imported goods - CD Rom drive / CD-RW - CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - benefit of exemption not allowed.

  8. Benefit of exemption N/N. 06/2002-CEX - Import of Soft Flow Dyeing Machine - the soft flow eyeing machine complete with multi function stock tank are nothing but soft...

  9. Import of road construction machines - Benefit of exemption - Actual user conditions - requirements of a valid contract for road construction. - The Tribunal...

  10. Denial of benefit of Exemption from SAD - import of pig hair bristles which were exempted from sales tax - benefit of exemption Notification No. 34/98-Cus not available - SC

  11. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

  12. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

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

  14. Import of Palmolive oil - Exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996 – the...

  15. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

 

Quick Updates:Latest Updates