HC held that concessional CVD rate under Notification ...

Importer Denied Concessional CVD Under Notification 4/2006-CE Due to High-Sea Purchase and Misuse of Imported Cement

February 25, 2025

Case Laws Customs HC

HC held that concessional CVD rate under Notification No.4/2006-CE was incorrectly granted. The importer violated key conditions by: (1) purchasing through high-sea sale from third party instead of directly from manufacturer, (2) failing to meet manufacturing mode and capacity requirements, and (3) misusing imported cement for manufacturing ash bricks and local market sales instead of declared institutional/industrial purposes. Mere inclusion of manufacturer details in Bill of Entry and customs clearance were insufficient to justify concessional rate. The court emphasized that high-sea sales through intermediaries negate direct manufacturer purchase requirement. Original order upheld, denying concessional CVD benefit to importer due to multiple notification violations.

View Source

← Previous Next →

HC held that concessional CVD rate under Notification ...

Importer Denied Concessional CVD Under Notification 4/2006-CE Due to High-Sea Purchase and Misuse of Imported Cement

February 25, 2025

Case Laws Customs HC

You may also like:

The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

HC reversed CESTAT's ruling on concessional duty benefits for cement imports. Importer violated notification conditions by purchasing cement through high-sea trade from...

Exemption from payment of CVD - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD...

Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no...

Benefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – appellant is eligible for the concessional rate of duty...

Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT

Applicability of exemption under Sr. No. 4 of the Notification 4 / 2006 - CE dated 1/3/2006 on import of Ore Concentrates - regarding. - Cir. No. 09 / 2012 – Customs...

Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of...

CESTAT adjudicated a customs duty dispute involving raw silk fabric imports. The tribunal ruled in favor of the importer, finding that notification conditions deemed...

Exemption from levy of CVD - the goods imported by the appellant were exempt from duty of excise vide Notification No. 4/2006-C.E. as the goods which were imported were...

The case involves supply of goods to power projects through international competitive biddings without duty payment. Appellant faced denial of exemption u/s N/N....

The appellant is entitled to the benefit of notification no. 6/2002-CE and notification no. 6/2006 CE. The appellant reversed the Cenvat Credit attributable to the goods...

Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Notification No. 48/2005...

Waiver of pre deposit - marble slabs and tiles - Benefit of exemption under Notification No. 4/2006 and 78/2006-Cus. - Notification specifically allows benefit of...

The appellant supplied gear boxes to Mega Power Projects and availed exemption benefit under Notification No. 06/2006-C.E. dated 01.03.2006. The adjudicating authority...

Quick Updates: