Eligibility for drawback - There is substantial difference ...

Customs

September 13, 2018

Eligibility for drawback - There is substantial difference between ‘nuts and bolts’ and ‘sanitary fittings made of brass’. In the absence of any evidence other than the examination report, the ground on which the drawback was denied by the competent authority does not appear to have the sanctity of law.

View Source

← Previous Next →

Eligibility for drawback - There is substantial difference ...

Customs

September 13, 2018

You may also like:

Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or...

Valuation - transmission towers - inclusion of value of nuts and bolts in assessable value - The transaction of the nuts and bolts is clearly a trading activity on which...

The appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts and Bolts and thereafter they have carried out certain activities...

Demand of excise duty - bonafide belief that manufacture of threaded roof bolts and nuts are not liable to duty of excise - exclusion of bought out items - manufacturing...

Classification of goods - appropriate rate of GST - U-bolt - Front Spring Bolts - Spring Pins - Since in the Commercial parlance the goods in question are known as Nuts...

Disallowance of depreciation of plant and machinery claimed - As per AO stainless pipes / tubes were never purchased by the assessee and the assessee took accommodation...

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Recovery of drawback duty under Rule 16 of Drawback Rules – Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making...

Drawback claims -there is no provision in Drawback Schedule Notification to make difference between primary or secondary constituent inputs/material to consider drawback...

GST Rates - HSN Code - Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST - Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST

Classification of goods - threaded metal nuts which function same as standard nuts - The impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without...

Classification of supply - Threaded metal nuts which function same as standard nut - We agree with both, the applicant as well as the jurisdictional officer that the...

Depreciation on electrical fittings - "electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc. - AT

Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8,...

Addition u/s 69A being cash deposit in the Bank A/c during the demonetization period - cash deposit out of the sale proceeds effected prior to the ban of currency notes...

Quick Updates: