Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    Relaxations for employee benefit trusts, aligned...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Phased rollout of quality standards for low-voltage...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Apex Court upholds validity of extension of GST...     TaxTMI    Builders wrongly claimed before Appellate Tribunal...     TaxTMI    Deductions, expense allocation & miscellaneous...     TaxTMI    Foreign airline's code-sharing income from India...     TaxTMI    Reopening of assessment after 4 years and addition...     TaxTMI    Trade officials wrongly denied export benefits due...     TaxTMI    License Revoked Without Proper Notice 's license...     TaxTMI    Settling shareholder feud, ensuring company...     TaxTMI    Tribunal sets aside property attachment under Money...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Eligibility for customs duty exemption under India-Sri Lanka ...


Areca nuts from Sri Lanka eligible for duty exemption under FTA.

Case Laws     Customs

August 30, 2024

Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of DGFT notification for import as 'free' - country of origin determined as Sri Lanka based on evidence - declared value complies with MIP notification - no violations u/ss 111(d) and 111(m) of Customs Act proved - goods eligible for duty exemption under Notification No. 26/2000-Customs - impugned order upholding demands set aside - appeal allowed.

View Source

 

← Previous Next →

 

You may also like:

  1. Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts - In the instant case the country of origin is Sri Lanka and there is no...

  2. Detention of goods - areca nuts imported from Sri Lanka - the doubt raised by the Customs authority regarding the country of origin prima facie should not exist - The...

  3. Asian Clearing Union (ACU) Mechanism – Indo-Sri Lanka trade - eligible current account transactions including trade transactions with Sri Lanka may be settled in any...

  4. DTAA between India and Sri Lanka - The capital gains arising on account of transfer of share in Sri Lanka would not exigible to tax in India in the given circumstances - AT

  5. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  6. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  7. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  8. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  9. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification

  10. This case pertains to the classification of imported goods, specifically roasted areca nuts/beetle nuts and roasted areca nuts/beetle nuts cut. The issue was whether...

  11. Imposition of anti-dumping duty - goods originated in China, value addition made in Sri Lanka - who would be regarded as exporter country? - when there is an aggregate...

  12. Classification of goods - rate of tax - Nizam Pakku - it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the...

  13. Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption)...

  14. Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to...

  15. GST Rates - HSN Code - Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST - Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...
N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...
H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...
H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.
H: Taxability of Additional Surcharge by Electricity Distribution Company...
H: Transport agency's bundled services disqualify it from GST exemption f...
H: Compensation for surrendering intellectual property rights treated as ...
H: Cooperative society eligible for tax deduction on interest from cooper...
H: Taxman overreached by turning limited scrutiny into wide-ranging probe...
H: TDS credit limited to income in return, excess related to past years' ...
H: Genuine anonymous donations not taxable. Grants not income if utilized...
H: Property investment source verification not valid grounds for reopenin...
H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...
H: Foreign tech firm wins case: No permanent establishment or royalty tax...
H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...
H: Freight charges paid to foreign shipping co. not taxable royalty or ch...
H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
F: assessment order
F: Transfer of ITC without filing ITC-02
N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...
A: Electronic Liability Register
A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...
A: Appeal filed beyond condonable period after writ proceedings disposal ...
A: Common Mistakes to Avoid While Making Income Tax Payments
F: PRE-DEPSOIT ISSUES
F: Merger of two GSTIN in the same State - Procedure to be followed
F: interest lability on ITC when payment to supplier is made after 180 days
F: GST on Solar Plant
N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘District ...