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In view of the above decision of the CEGAT, it is clear that where the importer does not fulfil the conditions stipulated in an Excise notification, he cannot claim benefit of the same for CVD purposes. Accordingly, it is clarified that the imported goods will not be eligible for the benefit of conditional Central Excise notification when it is not possible to verify the conditions stipulated in the notification. Thus, in the example cited above, candles imported into India
Notification No.S.O.1886 – Income Tax It is notified for general information that enterprise/industrial undertaking, listed at para. (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2001-2002 and 2002-2003
Notification No.S.O.1885 – Income Tax It is notified for general information that enterprise/industrial undertaking, listed at para. (3) below has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2001-2002, 2002-2003 and 2003-2004
Notification No.S.O.1884 – Income Tax It is notified for general information that enterprise/industrial undertaking, listed at para. (3) below, has been approved by the Central Government for the purpose of section 10(23G) of the Income-tax Act, 1961, read with rule 2E of the Income-tax Rules, 1962, for the assessment years 2001-2002, 2002-2003 and 2003-2004
