SEZ unit - Levy of penalty for violating LoA - While pendant is ...

Case Laws Customs

March 6, 2017

SEZ unit - Levy of penalty for violating LoA - While pendant is termed as a piece of jewellery that hangs from a necklace chain, medallion is also termed as a piece of jewellery in the shape of a medal worn as pendant. Therefore, it is clear that there is no distinction or difference between the meaning given to the commodities 'pendant' and 'medallion' - Since there is positive value addition, No penalty - HC

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SEZ unit - Levy of penalty for violating LoA - While pendant is ...

Case Laws Customs

March 6, 2017

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