Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Rajesh Art Printers Versus Commissioner of Customs (Import) , Mumbai

2015 (12) TMI 1340 - CESTAT MUMBAI

Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - Import of machinery for manufacturing pre-recorded audio casettes under Chapter Heading 98.01of the Custom Tariff Act, 1975 - Held that:- Even if benefit of Projec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

under Chapter Heading 84.79. During the course of arguments it became clear that the goods in question would otherwise get classified under chapter heading 84.79 and the machinery for production of commodities falling under this Heading is exempted .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ter heading 98.01, we condone the lapses in following Project Import Regulations and allow substantial benefit which in any case would have been available - Decided in favour of assessee. - APPEAL NO. C/265/09-MUM - Final Order No. A/3251/2015-WZB/CB .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

from Order-in- Original No. 179/2008/CAC/CC(I)/SR/Contract Cell dtd. 24/12/2008 under which benefit of concessional rate of duty of import under Project Import Regulation, 1986 has been denied. Accordingly, duty demand is confirmed, goods confiscated .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Act, 1975. For the goods falling under this heading, the importer are require to follow the Project Import Regulations (PIR) made under Section 157 of the Custom Act. It was found that the following the conditions of the PIR were not fulfilled: (a) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ificate was not submitted (d) On plant site verification it was found that part of their premises were rented out to another company. (e) The imported machinery were shifted to appellants warehouse at Navi Mumbai without informing the Customs authori .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r passed the said impugned order against the appellant. 3. Ld. Counsel for the appellant statesd that they undertook production for 10 years and used machinery for the purpose for which it was imported. They stopped production after 10 years as their .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rts is denied, the goods were assessable at the same rate of duty in terms of Notification No. 49/95-Cus dated 16/3/1995, Notification no. 90/95-Cus dated 1/9/1995 and Notification No. 36/96-Cus dated 23/7/1996 in respect of their goods falling under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version