Concessional rate of duty - benefit of Sr. No.3 to Notification ...

Concessional Duty Rate Dispute: Are Raw Materials from EOUs or SEZs Considered Imports Under Notification No. 23/2003-CE?

May 7, 2019

Case Laws Central Excise AT

Concessional rate of duty - benefit of Sr. No.3 to Notification No. 23/2003-CE - denial of benefit on the ground that when raw materials were procured from 100% EOU / SEZ units, the same amounts to “imports” for the purpose of procurement of goods - Contention of the revenue is not acceptable.

View Source

← Previous Next →

Concessional rate of duty - benefit of Sr. No.3 to Notification ...

Concessional Duty Rate Dispute: Are Raw Materials from EOUs or SEZs Considered Imports Under Notification No. 23/2003-CE?

May 7, 2019

Case Laws Central Excise AT

You may also like:

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main...

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

Concessional rate of duty - use of imported chemicals being calcium carbide for ripening of apples to accelerate the process - held as consumables instead of raw...

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

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)...

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...

This circular addresses the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 for Export...

The appellants imported goods and procured goods from the Domestic Tariff Area (DTA) under exemption notifications, allowing import and procurement of raw materials and...

100% EOU - Eligibility of concessional rate of duty on domestic clearances - the condition stipulated for eligibility to excise duties, instead of half of the aggregate...

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

Review of customs duty exemptions - Extension of conditional exemption rates of BCD: The BCD exemption for specified goods covered under various serial numbers of...

CESTAT Chennai addressed the issue of including royalty payments in the transaction value of imported raw materials for customs duty calculation. The tribunal found that...

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...

Quick Updates: