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Customs - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Interpretation of Statute - Refund of SAD - A mere conversion of ...

Customs

June 30, 2018

Interpretation of Statute - Refund of SAD - A mere conversion of imported logs in the Sawn Timber without loss of identity of the original product would not deprive the importer of the benefit of the exemption notification.

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  1. Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to...

  2. Tax Collection at Soruce (TCS) - Addition u/s 206C(6)/206C(7) - whether the Swan timber is different from timber - if the timber is being sized, sawn into logs of...

  3. TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT

  4. Refund of SAD / SCVD - Notification No.102/07 - If only for cutting length of the logs, which were in excess of 40 feet, sawing operations were carried out and after...

  5. Manufacturing activity or not - whether making pencil slats from wooden logs (timber) would amount to manufacture and whether such pencil slats would attract Central...

  6. Refund of SAD - time limit of one year - the Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee -...

  7. Classification of supply - Rate of GST - it is a composite contract of cutting of live trees to obtain the logs and transfer of the timber logs, with transfer of timber...

  8. Refund of SAD – Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market – identity of the article did not undergo any...

  9. Input tax credit - Merely because in the process of manufacturing sawn timber or logs, a small quantity of waste incidentally is created by way of byproduct which is...

  10. Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC

 

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