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 July 2023 Year 2023 This

DFIA - Denial of Exemption from payment of Basic Customs Duty - ...


Court Rules DFIA Benefits Apply If Titanium Dioxide Matches SION Criteria, No Actual Use Proof Needed.

July 13, 2023

Case Laws     Customs     AT

DFIA - Denial of Exemption from payment of Basic Customs Duty - import of Titanium Dioxide (Rutile) -There is no requirement of actual use of inputs and quantities for claiming DFIA benefit - As long as the imported goods are covered by the description, value and quantity of DFIA as per SION, DFIA benefits cannot be denied - AT

View Source

 


 

You may also like:

  1. DFIA benefits - validity of transfer of DFIA issued under SION E-5 (Biscuits) - There is no actual user condition in existence prior to the issue of PN 84 - There is no...

  2. Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

  3. Entitlement to DFIA benefits - import of “Wheat Gluten” against the input product description “Wheat Flour” - It cannot be said that if the specific name of input in the...

  4. Benefit of duty free import - inshell walnut - Once the imported goods satisfy the description given in the SION and reproduced in the DFIA, they are clearly entitled to...

  5. The High Court allowed the petition and quashed the impugned order rejecting the petitioner's refund application for unutilized input tax credit. The court held that the...

  6. Drawback scheme allows rebate of duty paid on excisable goods used in manufacture of exported products. The assessee calculated yarn consumption for exports based on...

  7. Entitlement to DFIA benefit - import of Inshell Walnut covered under the description of Fruit/Food Flavour/Dietary Fibre - there is no dispute that inshell walnut is...

  8. 100% EOU - burning loss - difference between the permissible burning loss of 7.5% and actual burning loss of 15% - Therefore there is always difference between the input...

  9. SION - starch slurry - maize - manufacturing of liquid glucose concentrate (food grade) - Recovery of customs duty foregone on the inputs allowed to be imported under 7...

  10. DFIA license - transferability - benefits of flexibility to import the alternative input/product mentioned in the SION - change of policy after issuance of licence will...

  11. The CBIC has clarified the following key points regarding taxability and valuation of supply of services of providing corporate guarantee between related persons:...

  12. The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

  13. This trade circular clarifies various issues related to taxability and valuation of supply of services involving corporate guarantees provided between related persons....

  14. Undervaluation of goods - FOS and Sucralose when cleared to related parties and M/s Surya Herbals by not following CAS-4 valuation method as provided u/r 8 of Central...

  15. The High Court addressed the issue of rebate claim and the applicability of Standard Input Output Norms (SION) in determining wastage for rebate claims u/r 18 of the...

 

Quick Updates:Latest Updates