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DOMAIN NAME IS ALSO A TRADE MARK - Article Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Maximum penalty imposed equal to Rs. 2000/- - Tri Excess stock of stock found during search and seizure - redemption fine reduced from Rs.3 lakhs to Rs.1 lakh. - No personal penalty on partners and employees - Tri Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section 65(105)(zzzn) of the Finance Act, 1994. - Tri Commercial training or coaching service - ICFAI - demand confirmed in view of Explanation added by the Finance Act, 2010 to Section 65(105)(zzc) of the Finance Act, 1994 with retrospective effect from 01/07/2003. - Tri Mining services / activities - composite contract - prima facie liable to service tax only from 1-6-2007 - Tri Claim of Duty drawback on goods and packing material perpetually - the petitioners cannot be stated to have exported a composite article. What the petitioners exported was the talcum powder simpliciter, of course in packed condition. - HC Expenditure owing to distribution of gifts to members/staff - expenditure allowed - Tri Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - Tri Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a transfer u/s. 2(47)(v) - Tri Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for accommodation entry - no addition - Tri Estimation of income of SJMI - PE - Procedure adopted by AO is not correct as there should be separate proceedings for two separate companies established in different countries. - Tri TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be taken as benchmark - Tri Scrutiny / regular assessment - Validity of notice u/s.143(2) - year of selection was wrong and the notice served on assessee was issued prior to the actual approval by the JCIT - Notice bad in law - Tri Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri    Left Stop Right
Customs - Cus Notifications

Customs - Cus

Year:-

Currently Effective Tariff / Exemption Notifications - All

Categorywise effective notifications

Showing 1 to 20 of 73 Records
  • Notification No. 136/2008-Cus dated -24-12-2008

    Exempts certain goods under Export Promotion Capital Goods (EPCG) Scheme

  • Notification No. 131/2008-Cus dated -07-12-2008

    Rescinds Notification No. 116/2008 dated 31-10-2008

  • Notification No. 130/2008-Cus dated -07-12-2008

    Amends Notification No. 79/2008 dated 13-6-2008 - the rate of export duty on iron ore lumps has been reduced from 15% to 5% ad valorem.

  • Notification No. 129/2008-Cus dated -07-12-2008

    The export duty of 8% on iron ore fines has been withdrawn

  • Notification No. 128/2008-Cus dated -07-12-2008

    Amends Notification No. 21/2002 dated 1-3-2002 - Effective Rate of Customs Duty - naphtha imported for generation of electric energy has been fully exempted from basic customs duty

  • Notification No. 125/2008-Cus dated -21-11-2008

    Amends certain notifications

  • Notification No. 124/2008-Cus dated -21-11-2008

    Amends Notification No.39/1996-Customs, dated 23rd July, 1996 (Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes)

  • Notification No. 122/2008-Cus dated -18-11-2008

    Amends notification no. 21/2002 Customs dated 1-3-2002 - Effective rate of duty - imposes 5% import duty on steel items and 20% on crude soyabean oil

  • Notification No. 121/2008-Cus dated -07-11-2008

    Amendment in Notification No. 116/2008 dated 31/10/2008 (Exempts iron ore fines falling under Heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975))

  • Notification No. 120/2008 -Cus dated -04-11-2008

    Air pellets of air rifles or air pistols, of 0.177 Calibre exempted from import duty (Amendment in Notification No. 21/2002 dated 1/3/2002)

  • Notification No. 119/2008-Cus dated -31-10-2008

    Amendment in Notification No. 21/2002 dated 1/3/2002 (Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99)

  • Notification No. 117/2008-Cus dated -31-10-2008

    Amendment in Notification No. 79/2008 dated 13/6/2008 (Export duty on iron ore hiked to 15 per cent ad valorem irrespective of iron content)

  • Notification No. 116/2008-Cus dated -31-10-2008

    Exempts iron ore fines falling under Heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975)

  • Notification No. 115/2008-Cus dated -31-10-2008

    Amendment in Notification No. 66/2008 dated 10/5/2008 (Exemption for Iron and steel and Basmati Rice when exported)

  • Notification No. 113/2008 -Cus dated -31-10-2008

    Duty Concession on import of specified goods from three more Least Developed Countries (Amendment in Notification No. 96/2008 dated 13/8/2008)

  • Notification No. 110/2008-Cus dated -22-10-2008

    Amends in the notification No.21/2002-Customs, dated the 1st March, 2002 -Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99

  • Notification No. 107/2008 -Cus dated -06-10-2008

    South Asian Free Trade Area (SAFTA) Customs duty exemption on specified products from Bangladesh, Bhutan, Nepal, Maldieves under SAFTA Agreement

  • Notification No. 106/2008-Cus dated -22-09-2008

    Fire arms and ammunitions — Exemption to renowned shooter — Amendment to Notification No. 147/94-Cus

  • Notification No. 101/2008-Cus dated -02-09-2008

    Exempts all goods when imported into India and intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Bihar

  • Notification No. 99/2008-Cus dated -28-08-2008

    Amendments in the Notification No. 96/2008-Customs, dated the 13th August, 2008 (Regarding Duty free tariff preference for Least Developed Countries)

 
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