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 January 2015 Year 2015 This

Valuation - import of vessel - Benefit of exemption under ...

Customs

January 19, 2015

Valuation - import of vessel - Benefit of exemption under Notification No. 21/2002-Cus - value declared by the appellant in their bill of entry is really a transaction value and the same cannot be rejected without any supporting evidence - exemption cannot be denied - AT

View Source

 


 

You may also like:

  1. 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

  2. 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

  3. 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...

  4. Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT

  5. 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,...

  6. 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”...

  7. Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - Import of Asphalt Mixing Plant – Importer is not the person who has been awarded contract by NHAI - they...

  8. 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.

  9. 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

  10. 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...

  11. Import of a new Ferrari Car F430, Fi Coupe - The Settlement Commission has arrived at the factual finding that the car imported is a new car and applied the exemption...

  12. Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list...

  13. 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

  14. IGST exemption at the time of import of input materials by the appellant - Advance Authorization Scheme - The Tribunal acknowledged that while the Advance Authorization...

  15. Exemption under Notification No.21/2002-CUs dated 01/03/2002 - Since the end use not in dispute, the appellant would be entitled the benefit of Serial No. 216 even...

 

Quick Updates:Latest Updates