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 March 2020 Year 2020 This

Entitlement for continuation of exemption from duties of customs ...

Case Laws     Customs

March 23, 2020

Entitlement for continuation of exemption from duties of customs - import of aircraft - Both scheduled and non-scheduled air transport services are clearly not intended for own use but to contend that the aircraft have been so used merely owing to evaluation of usage through the prism of revenue maximising would have consequences for all airlines and other air services operating in the country - AT

View Source

 


 

You may also like:

  1. The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

  2. Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

  3. Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

  4. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  5. Import of twine engine light weight Aircraft (Aircraft BRT) - Benefit of the exemption - nil rate of duty on import of aircraft for non-scheduled (passenger) services as...

  6. Import of new aircraft - Benefit of N/N. 21/2002-cus - The usage, of the impugned aircraft post import is not for non scheduled passenger/ charter air transport services...

  7. Seeking provisional release of confiscated goods - Import of Aircraft availing benefit of exemption - The use of the aircraft has been in accordance with the scope of...

  8. Import of Aircraft - Benefit of exemption - the Civil Aviation Authority has not treated the operation of the aircraft for the period 05.01.2008 to 04.04.2008 and May to...

  9. Import of one aircraft engine - Exemption from Customs duty and CVD - The lease for aircraft has already been terminated. There is no way the aircraft can be considered...

  10. Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

  11. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

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

  13. This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

  14. Exemption from Customs Duty: Notification amends notification No. 50/2017-Customs to insert new entries 544A and 613 in the Table, granting concessional 5% customs duty...

  15. Exemption from customs duties - allegation that aircraft used for private purposes and not for providing non-scheduled (passenger) services - notwithstanding that the...

 

Quick Updates:Latest Updates