Mis-declaration of goods - Even assuming that it is for an EOU, ...

Customs

June 7, 2018

Mis-declaration of goods - Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of entry remains - confiscation and penalty confirmed - AT

View Source

← Previous Next →

Mis-declaration of goods - Even assuming that it is for an EOU, ...

Customs

June 7, 2018

You may also like:

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT

Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC

100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate...

100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU...

100% EOU - assessee rightly availed the Cenvat credit and then reversed it when those goods were moved to EHTP unit and claimed refund. - HC

Quick Updates: