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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Duties of Customs enhanced on import of various textiles and ...

Customs

July 17, 2018

Duties of Customs enhanced on import of various textiles and garments falling under chapters 50 to 63 on textile products - Notification as amended.

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  1. The appellant being a job worker, of textile and textile article falling under Chapter 54 & 55 is not required to pay Excise duty in terms of Rule 12B - AT

  2. Amends First Schedule of Customs Tariff Act, 1975. - Rates of Customs duty on import of certain items enhanced.

  3. Effective rate of basic duty of customs under chapters 50 to 63 on textile products - Notification

  4. Amends Notifcation No. 50/2017 dated 30th June, 2018 - Rate of customs duty on import of Gemstones and Diamonds enhanced from 5% to 7.5%

  5. Demand of differential duty - Undervaluation of goods - Merely because the value was enhanced by the Customs, the same would not become contemporaneous imports. - AT

  6. Classification wrap Knitted Fabric - 'lace' falling under CTH 58042990 or as 'Fabric' - imported goods are for use as a decoration on readymade Garments - benefit of...

  7. Exemption for Customs duty - import of textile machines - The inclusion of the import items namely, ‘textile’ and ‘chemical sectors’, if construed to be operative...

  8. Basic Rate of Customs Duty on import of certain items "Base stations" falling under the heading 8517 61 00 and "Other items" falling under the heading 8517 69 90 set to 20%

  9. Import of software - Exemption from the customs duty and CVD - software imported is not a customized software and the same fall in the category of canned software -...

  10. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

 

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