Classification of imported goods - Turbochargers which are ...

Reduced Duty on Turbochargers for Off-Highway Equipment Confirmed; Excludes Motor Vehicles and Cycles.

February 7, 2024

Case Laws Customs AAR

Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR observed that, the Notification No. 50/2017, dated 30-6-2017, as amended makes it clear that turbochargers are chargeable for 7.5% duty instead of 15% provided the same are not used in motor vehicles/cars/cycles - According the advance ruling authority held that, the turbochargers will get benefit of the notification only in case where they are suitable for use in goods other than motor vehicles/cars/cycles falling under Headings 8702, 8703, 8704 and 8711.

View Source

← Previous Next →

Classification of imported goods - Turbochargers which are ...

Reduced Duty on Turbochargers for Off-Highway Equipment Confirmed; Excludes Motor Vehicles and Cycles.

February 7, 2024

Case Laws Customs AAR

You may also like:

Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

Scope of the term Motor Vehicle with regard to repair and management service - When the Statute clearly intended to exclude motor vehicle, it is apparent that it...

Assessee wrote off provision for bad and doubtful debts by debiting profit and loss account and reducing corresponding amount from loans and advances to debtors in...

Cenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 - What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol”...

Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

The notification amends the existing Customs notification No. 50/2017 to implement various Basic Customs Duty (BCD) rate changes effective February 2, 2025. Key...

The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III,...

Quantification of penalty - power to tribunal to reduce the penalty u/s 11AC below the amount of confirmed duty - the Tribunal could not reduce the penalty for an amount...

The Instruction No. 08/2024-Customs issued by the CBIC, discusses the exemption for importing high-end and high-value used medical equipment, excluding critical care...

Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. -...

CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor...

Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - Demand confirmed - levy of penalty...

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

Quick Updates: