Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - ...

Exemption Granted for TMT Steel Bars: Clarification on Non-Alloy Status and Basic Customs Duty Relief.

January 6, 2024

Case Laws Customs AT

Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - goods were alloy steels or non-alloy steels and prime or secondary - Chapter 72 prescribes the percentage of each element/constituent in respect of non / other alloy steel and it is not the case of the Revenue that in respect of the 20mm, 25mm and 32mm TMT bars, the percentage of these elements is more than the prescribed limit. - Benefit of exemption allowed - Demand set aside - AT

View Source

← Previous Next →

Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - ...

Exemption Granted for TMT Steel Bars: Clarification on Non-Alloy Status and Basic Customs Duty Relief.

January 6, 2024

Case Laws Customs AT

You may also like:

Misdeclaration of Goods - Import of steel under advance authorization scheme - non-alloy steel or alloy steel. – Notification No.21/2002 - the demand of duty is hit by...

Classification of goods - un-alloyed or non alloy steel - classifiable under Chapter 72.28 or under Ch. 72.13 - benefit of exemption allowed - AT

Classification of goods - Valuation - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - The Tribunal ruled that the imported...

Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils) - Exemption withdrawn

Extended period of limitation - If the appellants were aware that the goods imported by them were other alloy steels, definitely by declaring them an classifying them as...

Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS...

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....

CST, Stainless steel wire is not covered under the entry of 'tools, alloys and special steels' in entry no (ix), does not fall under “Declared Goods'

Goods whether seconds/ defective or not - Import of Non-alloy Hot-rolled Cut Steel Sheets - ‘nil' basic customs duty - It does not appeal to common sense or logic that...

Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme - The tribunal...

Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

Interpretation of Other alloy steel - if one of the element is present in the proportion specified, it would constitute ‘other alloy steel’. If more than one element is...

10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

Quick Updates: