Interpretation of the condition relating to ''use of the goods ...

Customs

August 30, 2022

Interpretation of the condition relating to ''use of the goods for specified purpose'' - import of Rotor Blades from China for manufacture and installation of 26 Windmills - The sale of Rotor Blades does not bar the importer to avail credit benefits, who sells it to his customer. The importer still have the contractual responsibility of manufacturing (assembly, erection and installation) of the Windmill at the customer's site, as they are the manufactures of Wind Turbines. As per the contract terms, the full value of the invoices paid only on successful commissioning of Windmills, not by invoice wise. - HC

View Source

← Previous Next →

Interpretation of the condition relating to ''use of the goods ...

Customs

August 30, 2022

You may also like:

Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

Imports by FAO for specified projects exempted from duty of customs subject to conditions.

Carrier for the purpose of import / export specified – CST

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...

Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

Exchange Rate of Foreign Currency Relating to Imported and Export Goods Notified

Exchange Rates Relating to Imported and Export Goods Notified.

Classification of imported goods - all parts of the fan except the fan blades as a set. The packing also describes the goods as electric fan. The rotors and stators,...

Import of Sony Video/Audio Cassette - nexus with manufacture - Since the goods imported had been used for the purposes specified in Clause (a) to (d) or for the purposes...

Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

Provisional release of seized goods - Motor Vehicle - mandate to produce the certificate from the authority - The policy condition is not one incorporated merely for the...

Classification of Goods - Imports goods in the nature of e-rickshaw in CKD condition - The Tribunal examines the essential components of the imported goods and...

Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a...

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

CVD Exemption - import of goods used for manufacture of Rotor Blades - The classification of goods precedes over the determination of rate of duty or any exemption...

Quick Updates: