Home Highlights October 2014 Year 2014 This

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1. Rejection of duty drawback - Evasion of payment of export duty and to avail duty drawback - fraudulent export of Semi-finished Leather - Even if it is to be assumed that...

2. Demand on control samples of purified water - In the absence of any corroborative evidence of removal of these samples from the factory, the demand of duty on such...

3. Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software...

4. Leviability of duty on samples drawn - there is not duty liability on drawal of samples to the extent that those are retained or tested within the factory of production...

5. Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

6. Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC

7. Valuation - captive consumption - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory -...

8. Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words...

9. The Public Notice issued by the Principal Commissioner of Customs (General) introduces the CRCL Module for the electronic forwarding of samples to Central Revenues...

10. Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

11. Duty liability on samples drawn for testing within the factory premises - drawing of samples and removal of samples are two different events and it is only the latter...

12. Levy of Countervailing Duty – Once there was no excise duty on such goods produced domestically question of levying additional duty in form of giving such protection...

13. Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

14. Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

15. CENVAT credit - Pumps, electric motors and accessories received as samples - Cenvat Credit of duty paid on samples allowed..... - AT