Classification of imported Gold Coins - The Principal ...

Customs

November 4, 2023

Classification of imported Gold Coins - The Principal Commissioner has clearly committed a manifest error while viewing the judgment rendered in Khandwala Enterprise and proceeding on the assumption that the contentions raised by the petitioner already stood conclusively answered by the Court. - The Principal Commissioner has also clearly erred in failing to appreciate the import of the explanatory notes which stand placed along with CTH 7118 9000 and ignoring the binding character of those notes. - HC

View Source

← Previous Next →

Classification of imported Gold Coins - The Principal ...

Customs

November 4, 2023

You may also like:

Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from...

Import of gold sovereigns - Mere declaring the value of the gold coins and reflecting the same in their Income Tax Returns would not ipso facto establish that these gold...

Job Work or not - Classification of services - rate of tax - Refining of gold from old jewellery and coins/biscuits - it is not possible to assume one of supply as...

Classification of imported gold coins - restricted / prohibited goods - gold coins are such articles of gold which are in the form of coin, but being the coins of non...

Import of Gold from Korea - Valid import or not - it is evident that on the date when the gold granules were imported i.e., on 21.09.2017, there was no restriction on...

Classification of imported goods - gold coins (round) (other than legal tender) - when HSN is a safe guide for tariff classification under the Tariff Act, CTH 7118 under...

Confiscation - Foreign marked gold bars - Unless this condition of the import (only by a notified agency) is fulfilled, gold is a prohibited good. The appellant also...

Import of gold bars - Other than Nominated agency - utilization of imported gold in manufacture and export the same - the appellant has imported goods as a Normal...

Illegal sale of confiscated gold - smuggle gold bars and coins - Refund of sale proceeds - grant of interest on delayed refund denied - CGOVT

Classification of imported goods - gold which are round in shape and have images of gods, saints, temples or historical sites - The claim of the appellant for...

Import of Gold granules (non-monetary) - gold granules were neither imported on a consignment basis nor on a credit basis - The importer/appellant paid an advance...

Exemptions in respect of gold and silver imported under specified FTP schemes - See Notification as amended

Department of Commerce’s Statement on import of gold jewellery from Thailand

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who...

Manufacture - marketability - Exemption to specified goods - The Tribunal having misread the entire evidence on record committed manifest error in reversing the order...

Quick Updates: