Home Highlights September 2012 Year 2012 This

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1. Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

2. Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under...

3. Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification...

4. CENVAT credit - Though, the appellants are disputing classification as adopted by the Customs but in the meantime, they have paid the differential duty and availed...

5. Classification of imported goods - MC PCB - The specificity of description in the claimed classification is not anywhere matched by the description within which the...

6. Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

7. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

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

9. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

10. Classification of exported goods - It is well known that classification depends on various factors including description, and not description per se. Assuming that the...

11. Payment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Antenna becomes an integral and...

12. Undervaluation of imported consignments - The demand for differential duties on account of imports from other countries and differential duty on account of CVD from USA...

13. Valuation of imported goods - machinery oil /machinery lubricant oil - The basis of re-valuation by the department is re-classification of goods and when the...

14. Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

15. Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...