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 2016 Year 2016 This

Wrong Claim of exemption from CVD - respondents claimed ...

Customs

January 28, 2016

Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - intention of the respondent is established the contravention u/s 111 for confiscation is fully justified - Demand of duty confirmed - however redemption fine and penalty reduced - AT

View Source

 


 

You may also like:

  1. Penalty - Confiscation of the goods – Merely because the appellant had claimed a wrong classification, it cannot be held that the appellant has mis-declared the goods - AT

  2. Classification of goods - “Hydent-K” Potassium nitrate with fluoride medicated toothpaste - to be classified as medicament.

  3. Classification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - The impugned goods being ‘Ores’ are eligible for the exemption from CVD - AT

  4. Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT

  5. Classification of Cetraben Cream - whether classified as medicament or as cosmetics? - merit classification under chapter 30 as medicament - AT

  6. Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for...

  7. Classification of goods - RBD Palm Stearin - Making a wrong claim of classification, per se, is neither fraud nor collusion nor wilful misstatement nor suppression of...

  8. Rate of duty - import of Gloves – Exemption from Tax - Classification – goods are not medical examination gloves and therefore not eligible for the claimed duty exemption - HC

  9. Classification of goods - 'Nomark' cream - Nomark is a medicament classifiable under heading 3003.39 and is not a cosmetic product classifiable under heading 3304..... - AT

  10. Refund claims of unutilized cenvat credit - export of goods - period of limitation - initially the refund claim was filed before the wrong authority - refund allowed - AT

 

Quick Updates:Latest Updates