Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Classification of imported goods - rods or wires - Polycab-wires ...

Customs

February 29, 2024

Classification of imported goods - rods or wires - Polycab-wires - Extended Period of limitation - Levy of penalty - The tribunal held that there was no suppression of any kind and in these circumstances, the invocation of a longer period of limitation cannot be justified. The notice is clearly barred by limitation.

View Source

 


 

You may also like:

  1. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

  2. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...

  3. Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the...

  4. Cenvat Credit availment - Credit of duty availed by the Supplier (manufacturer) on drawing of wire / rods – retrospective amendment - credit allowed AT

  5. Denial of CENVAT Credit - Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the...

  6. Extended period of limitation - suppression of facts - import of raw material, viz., spring steel wires - this issue ought to have been agitated by the Department within...

  7. Classification of goods - Lightning Arrester - Earthing Pipe - Solid Rod Earthing - Back Fill Compound - service of installation of Earthing System - to be classified...

  8. Classification - welded Wire Mesh - the goods in question are more appropriately classifiable as parts of poultry machinery falling within the scope of tariff Entry no....

  9. Import of old and used Buoyancy Tanks along with wire ropes, shackles chain blocks and hydraulic pumps - appellant is not required to obtain any licence - there cannot...

  10. Benefit of Concessional rate of duty - Import of non-alloy steel wire rods (prime) - The fact that rust was present on the goods cannot be a reason to hold that the...

 

Quick Updates:Latest Updates