Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Benefit of exemption - re-import of goods for repair or ...

Customs

December 18, 2019

Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation will not fall under the impugned notification. Therefore, the exemption benefit of the notification cannot be extended to the appellant.

View Source

 


 

You may also like:

  1. Exemption from levy of Integrated Goods & Service Tax - re-import of parts/engines of aircraft sent outside the country for repair - Appellant is thus entitled to...

  2. Claim of benefit of exemption - re-imported air craft engines and parts thereof which were exported for the purposes of repairs/ reconditioning etc. - It is very clear...

  3. Benefit of concession/exemption - re-export - Delay beyond the period of one year - goods re-imported for repair/reconditioning of the goods - The learned CESTAT was...

  4. Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable...

  5. Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

  6. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

  7. Import of goods for Research Activities - Validity of certificates of exemption granted by the Ministry of Surface Transport - the veracity of Hydraulic Study Department...

  8. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

  9. Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

  10. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

  11. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

  12. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

  13. Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the...

  14. Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction

  15. Benefit of exemption from GST on establishment charges received from the State Government - the applicant undertakes the procurement of drugs, surgical equipment, etc,...

 

Quick Updates:Latest Updates