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 ...

Customs

March 11, 2017

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. 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...

  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. Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per 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. Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and...

  6. Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap...

  7. Clearance of goods - Classification of Heavy Melting Scrap - goods in question be cleared after mutilation under the supervision of the Customs authorities - AT

  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. 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)...

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

 

Quick Updates:Latest Updates