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 November 2011 Year 2011 This

Diversion of imported material instead of using in manufacturing ...

Customs

November 14, 2011

Diversion of imported material instead of using in manufacturing - it is clear that once the export obligation has been discharged, the importer, operating under the quantity based advance licensing scheme, can utilise the imported material under the said scheme for manufacture of other products .... - AT

View Source

 


 

You may also like:

  1. Concessional rate of duty - use of imported chemicals being calcium carbide for ripening of apples to accelerate the process - held as consumables instead of raw...

  2. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

  3. Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the...

  4. Import of Crude Palm Oil, meant for use in manufacture of soap - Violation of import condition - diversion of goods to open market instead of using the same for the...

  5. Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases - Circular

  6. Clandestine removal - merely on the basis of statement of employees it cannot be concluded that the imported raw material has not been used in manufacture by the Appellant.

  7. 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...

  8. Denial of benefit of Project Import Concession under CTH 9801 - import of raw materials in excess quantity - import of raw material after finished goods (transformers)...

  9. 100% EOU - it is not necessary that the material which is imported into India has to be used in the manufacture of articles which are to be exported out of India. Even...

  10. Levy of Penalty - Jurisdiction - diversion of imported material or not - the assessee has not made any unconditional acceptance of any diversion - the so called letter...

 

Quick Updates:Latest Updates