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 →

S.R. International Versus Commissioner of Customs (Imp)

2016 (10) TMI 291 - CESTAT MUMBAI

Demand of SAD - Refined Paraffin Wax - claim of exemptions by filing declarations - exemption under Notification No.56/98-Cus dated 13/06/98 - credit under Rule 57A of the Central Excise Rules, 1944 - whether the denial of exemption from SAD justifie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

neither in the original order nor in the impugned order any reason given to show that the appellant has got double benefits. - The appellant has not violated any provision and availed double benefits - exemption of SAD cannot be denied - appeal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for respondent ORDER Per Ramesh Nair 1. By the impugned order demand of ₹ 1,11,425/- was confirmed on account of Special Additional Duty (SAD) in respect of Refined Paraffin Wax imported by the appellant vide various bills of entry all dated 17 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Excise Rules, 1944 was also filed. The lower authority contended that the importer appellant have claimed double benefits. As such exemption from SAD and Modvat Credit under Rule 57A are not available simultaneously. 2. Shri Ravindra Kaushik, Proprie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed. As regards the declaration in respect of Modvat Credit, that is a general declaration for the purpose of passing of Modvat credit in respect of CVD paid by the appellant. This declaration is nothing to do with the exemption of SAD claimed under N .....

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