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 October 2024 Year 2024 This

Appellant availed exemption under Sr. No. 108(1) of Notification ...


Customs exemption granted without end-use certificate per Notification, despite contrary Circular.

Case Laws     Customs

October 30, 2024

Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department denied exemption citing CBIC Circular No. 74/1998-Cus mandating end-use certificate, which is ultra vires the Notification as conditions not prescribed therein cannot be imposed through circulars. Tribunal held that in absence of condition for end-use certificate in the Notification, exemption cannot be denied on that ground. Impugned order set aside, appeal allowed.

View Source

 


 

You may also like:

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 Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

  2. The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to...

  3. Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

  4. Benefit of Notification No.64/88-Cus - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said...

  5. Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

  6. 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...

  7. Exemption under Notification No. 17/2001-Cus. - delay in submission of end-use certificate - ubstantive condition of exemption has been satisfied - exemption allowed - AT

  8. 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....

  9. Exemption from customs duty - preferential Trade Agreement with Asian Countries - Mere non-mention of the invoice number in the certificate of Origin is not sufficient...

  10. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

  11. Amendment in Sixth Schedule -- Regarding grant facilities for exemption/refund of VAT - Notification

  12. Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification

  13. The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

  14. Notification No. 17/2001-Cus - Mandatory provision of production of end use certificate - produced beyond 3 months - Notification mandates production of end use...

  15. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

 

Quick Updates:Latest Updates