Benefits of exemption - The Hank Yarn of others types of Yarns ...

VAT and Sales Tax

February 10, 2020

Benefits of exemption - The Hank Yarn of others types of Yarns like Silk for Handloom Kancheepuram and Banarasi Silk Sarees, Khadi Slik, Linen fabric are also used by Handloom Industry. Therefore, we do not appreciate why exemption should be restricted only to Cotton Hank Yarn, as contended by Revenue. Entry 44 never meant a harm to be caused to other type of yarns sold in Hank form, by denying exemption to them.

View Source

← Previous Next →

Benefits of exemption - The Hank Yarn of others types of Yarns ...

VAT and Sales Tax

February 10, 2020

You may also like:

Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation...

Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

Denial of exemption claim - there was no specific certificate certifying that the yarn received would be supplied to handloom units, the fact remains that merely from...

Appellant company was not manufacturing or clearing any hank yarn and was clearing cone yarn clandestinely. The appellant has not put forward even slightest evidence to...

Supply of Yarn to Handloom Societies - No end use condition can be self introduced in the notification - the fact of actual use of the yarn will not effect the...

Restoration of DEPB benefit on export of ‘Cotton yarn including Melange Yarn’. – Circular 67 /2009-2014(RE 2010) Dated: August 4, 2011

Admissibility of CVD exemption on imported goods - import of silk yarn, silk fabrics - respondents are eligible for CVD exemption under Notification 30/2004-CE dt. 9.7.2004 - AT

Benefit of exemption - the Appellant has brought yarn waste and converted the same into popcorn. What has been tested by the Man Made Textile Research Association is...

Classification of intermediate goods - Nylon/Polyester Filament Yarn, partially oriented yarn (POY) - as per test report with regard to the samples of classification...

Excisability/marketability - single ply jute produced by the appellant and captively consumed in the manufacture of multiple fold hank jute yarn - whether the single ply...

Levy of penalty - Invalid certificate issued by the W.B. Handloom & Powerloom Development - The adjudicating authority held that the certificates declaring that the yarn...

Interpretation of statute - When the Entry in question specifically provides for exemption to the goods described as “Hank Yarn” without any ambiguity or qualification,...

Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff...

Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct...

Classification of Yarn - the products manufactured by assessees are nothing but air mingled yarn and, therefore, cannot be classified under Chapter No. 56 in view of the...

Quick Updates: