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 March 2017 Year 2017 This

Valuation - polyester PVC coated fabrics - either transaction ...

Customs

March 7, 2017

Valuation - polyester PVC coated fabrics - either transaction value of the goods have been rejected under Section 14 of the Customs Act, 1962 and there is no contravention import of such goods was found - value cannot be enhanced - AT

View Source

 


 

You may also like:

  1. Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing...

  2. Classification - polyester roller blinds fabric - PVC coated roller fabric - the GSM of the product is high and such types of fabrics found used as roller blend fabrics...

  3. Exemption from trade tax - Textile fabrics impregnated, coated covered or laminated with PVC (polyvinyl chloride) are treated as textile fabric. - HC

  4. Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear...

  5. Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by...

  6. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

  7. The carpets which are non-woven carpets with base/ground fabric of jute and exposed surface consisting of polyester/polypropylene fibre, are classifiable as “other...

  8. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

  9. Valuation of goods - transaction value is available but the value addition is very low - no justification for determining the transaction value by cost construction method - AT

  10. Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

 

Quick Updates:Latest Updates