Benefit of Notification No. 21/2002-Cus. - Chapter Note is ...

Court Analyzes Eligibility for Customs Duty Benefits Under Notification No. 21/2002-Cus: Classification vs. Eligibility Debate.

November 13, 2013

Case Laws Customs AT

Benefit of Notification No. 21/2002-Cus. - Chapter Note is relevant only to classification of the goods. With regard to the examined notification, what is required to be examined is whether the goods imported by the appellant satisfies the parameters specified in the description of the goods given in the notification - AT

View Source

← Previous Next →

Benefit of Notification No. 21/2002-Cus. - Chapter Note is ...

Court Analyzes Eligibility for Customs Duty Benefits Under Notification No. 21/2002-Cus: Classification vs. Eligibility Debate.

November 13, 2013

Case Laws Customs AT

You may also like:

Effective rates of Customs Duty on various products under notification no. 21/2002 Cus dated 1.3.2002 as last amended by notification 105/2011 dated 30.11.2011

Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT

Whether Optical Fibre Cables (OFC), to be used in Telecommunication, are classifiable under Customs Tariff Heading 8544 and eligible for exemption under Notification No....

Eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - Since the Essentiality Certificate covers both HSD and LDO, the appellant...

The Central Government has rescinded Notification No. 32/2022-Customs dated 30th June 2022, which exempted imports of Petroleum Crude and Aviation Turbine Fuel (ATF)...

Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the...

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of...

Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.

The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were...

Benefit of Notification No. 21/2002 - Import of Naphtha - Not fulfillment of the End Use Condition - Duty confirmed with interest - but Confiscation and penalty not justified - AT

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation,...

Benefit of Notification No. 21/2002 - there cannot be two different interpretation on parts one for the purpose of notification and another for the purpose of the tariff - AT

Quick Updates: