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

Benefit of N/N. 21/20102- Cus - denial on the ground that the ...


Tribunal's Misclassification of "Used Rails" as "Heavy Material Scrap" Leads to Denial of Customs Notification Benefit.

March 11, 2017

Case Laws     Customs     SC

Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the Tribunal in the impugned order treating, the goods as Heavy Material Scrap and not Rails are clearly erroneous - SC

View Source

 


 

You may also like:

  1. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  2. The examination report established that the imported goods consisted partly of Heavy Melting Scrap and partly Iron Rods, though declared as only Heavy Melting Scrap. The...

  3. 100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

  4. Import of cut used rails or used rails of assorted sizes - whether the item is a “melting scrap” or “re-rollable scrap” for the purpose of Notification 21/2002-Cus -...

  5. Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available...

  6. Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

  7. Revocation of courier registration of appellant - The tribunal observed misdeclaration of the quantity and misclassification of goods. - This judgment underscores the...

  8. Availment of CENVAT Credit on rail track material - rail used by the appellant is not covered under the definition of capital goods - AT

  9. Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing...

  10. The case pertains to the classification of imported goods such as binding material, parts for brake, disc brake pads, tool for mould, etc. under the Customs Tariff...

  11. Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...

  12. 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...

  13. Classification - Whether the goods imported are Heavy Melting Steel Scrap or Secondary Welded Pipes - The pre-shipment inspection certificate clearly indicates that...

  14. Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

  15. The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

 

Quick Updates:Latest Updates