Benefit of exemption N/N. 25/2005-Cus - the benefit of ...

Exemption Under Notification No. 25/2005-Cus Cannot Be Denied for Lack of Manufacturing Facility or Compliance Concerns.

March 24, 2017

Case Laws Customs AT

Benefit of exemption N/N. 25/2005-Cus - the benefit of notification cannot be denied merely on the ground that the importer does not possess the facility to manufacture or that there is some apprehension that the importer may not be able to comply with the conditions laid down in the Rules - AT

View Source

← Previous Next →

Benefit of exemption N/N. 25/2005-Cus - the benefit of ...

Exemption Under Notification No. 25/2005-Cus Cannot Be Denied for Lack of Manufacturing Facility or Compliance Concerns.

March 24, 2017

Case Laws Customs AT

You may also like:

CESTAT determined digital still image video cameras qualify for basic customs duty (BCD) exemption under Notification No. 25/2005-Cus dated 01.03.2005, as amended by...

Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department...

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

The case involved the classification of imported goods, specifically 'Porcelain Panels,' for which the appellant claimed exemption under Notification No.72/2005-Cus. The...

Amends notification No 25/2005-Customs to explicitly provide BCD exemption on the specified parts of line telephone handset.

Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base...

The appellant imported parts, components, and accessories at a concessional rate of customs duty under Notification No. 50/2017-Cus dated 30.06.2017, Entry No. 512, for...

100% EOU - Debonding of EOU - if any lapse on the part of the appellant it is mere procedural lapse. For this reason, the substantial benefit of notification no....

The High Court addressed the issue of exemption u/s 10(25)(iii) of the Income Tax Act. The Assessing Officer denied the exemption to the assessee fund, claiming it lost...

Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

Benefit of Notification No.25/99 - Duty liability for shortage of the quantity imported by availing the benefit of Notification No. 25/99(Cus) read with Customs (Import...

Amendment in Sixth Schedule -- Regarding grant facilities for exemption/refund of VAT - Notification

Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification

Quick Updates: