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 2023 Year 2023 This

100% EOU - Recovery of duty foregone - tandard input output ...

Customs

December 28, 2023

100% EOU - Recovery of duty foregone - tandard input output norms (SION) - Diversion of polyvinyl chloride (PVC) resin, procured from abroad and sourced indigenously, without payment of duty - A case of diversion cannot be made out without reference to the movement of the goods alleged to have been diverted. - AT

View Source

 


 

You may also like:

  1. 100% EOU - burning loss - difference between the permissible burning loss of 7.5% and actual burning loss of 15% - Therefore there is always difference between the input...

  2. Amendment in Standard Input Output Norms (SION) of Product group : Food products

  3. 100% EOU - demand of duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final...

  4. 100% EOU - diversion of duty free goods - When the recovery of duty itself is questionable, confiscation and imposition of penalty will not survive.

  5. SION - starch slurry - maize - manufacturing of liquid glucose concentrate (food grade) - Recovery of customs duty foregone on the inputs allowed to be imported under 7...

  6. 100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

  7. 100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

  8. 100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

  9. SION H-331 for export product "Toothbrushes" - Standard Input Output Norms and the revised SION H-331 revised.

  10. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

  11. Fixation of Standard Input Output Norms for Food Products (Product Code: ‘E’)

  12. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

  13. 100% EOU - DTA Clearance - The mistake or lapse on the part of the appellant is that they have not repaid the duty foregone on the imported raw materials at the time of...

  14. 100% EOU - levy of duty on Empty Drums of inputs imported - whether the appellant being 100% EOU is liable to pay duty on Empty Drums of inputs imported under exemption...

  15. 100% EOU - Since it is an admitted fact that the respondent assessee had achieved value addition norms of about 25% and if we go by the minimum percentage of value...

 

Quick Updates:Latest Updates