Home Highlights February 2014 Year 2014 This

You may also like:

1. Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - goods were alloy steels or non-alloy steels and prime or secondary - Chapter 72 prescribes the percentage...

2. Classification of goods - Valuation - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - The Tribunal ruled that the imported...

3. Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

4. Recovery of duty drawback - export of Alloy Steel Forging Rings - Rejection of classification of goods under CTH 73261990 - The disputed goods require further operation...

5. Benefit of Notification No. 21/2002 - Import of CR/HR coil - the percentage of manganese was found to be more than 1.65% and the Titanium was more than 0.05% which is as...

6. Misdeclaration of Goods - Import of steel under advance authorization scheme - non-alloy steel or alloy steel. – Notification No.21/2002 - the demand of duty is hit by...

7. Classification of imported goods - seamless tubes and pipes - the goods qualify as nickel alloy in terms of Section note 5 of Section XV read with sub- heading note 1...

8. Extended period of limitation - If the appellants were aware that the goods imported by them were other alloy steels, definitely by declaring them an classifying them as...

9. Import - prohibited goods - Goods were old and used cut pieces, and cuttings etc. of various articles of iron and steel - the same were in fact melting steel scrap -...

10. CST, Stainless steel wire is not covered under the entry of 'tools, alloys and special steels' in entry no (ix), does not fall under “Declared Goods'

11. Interpretation of Other alloy steel - if one of the element is present in the proportion specified, it would constitute ‘other alloy steel’. If more than one element is...

12. Classification of the product ‘Di Calcium Phosphate - Animal Feed Grade - chapter 23 or chapter 28 - prima facie, the product would fall under Chapter 28 and liable to duty - AT

13. Classification of goods - rate of GST - Air Springs” manufactured and supplied by the appellant - The product in hand is an air below the utility of which is to act as a...

14. Classification - non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit - Section note-6 to Section-XV of...

15. Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme - The tribunal...