"07 April 2015" Archive

Seeks to levy anti-dumping duty on import of Poly Vinyl Chloride Resin, originating in or exported from Norway and Mexico.

Notification No. 10/2015-Customs (ADD) 07/04/2015

NOTIFICATION NO. 10/2015-Customs (ADD), Dated: April 07, 2015 Whereas, in the matter of Poly Vinyl Chloride Paste Resin also known as Emulsion Poly Vinyl Chloride Resin (hereinafter referred to as the subject goods), falling under heading 3904 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as t...

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Notification No. 09/2015-Customs (ADD), Dated: April 07, 2015

Notification No. 09/2015-Customs (ADD) 07/04/2015

Whereas, in the matter of Flexible Slabstock Polyol of molecular weight 3000- 4000 (hereinafter referred to as the subject goods), falling under Sub-heading 3907 20 of the First Schedule to the Customs Tariff...

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Notification No. 08/2015-Customs (ADD), Dated: April 07, 2015

Notification No. 08/2015-Customs (ADD) 07/04/2015

Whereas, the designated authority vide notification No.15/26/2014-DGAD, dated the 16th March, 2015, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 16th March, 2015, has initiated review, in terms of sub-section (5) of section 9A of ...

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Raising of same grounds in 2nd round of ligation which were disposed in 1st round and no appeal been filed

Star Industries Ltd. Vs. Commissioner of Central Excise, Mumbai-III [(2015) 55 taxmann.com 112 (Mumbai - CESTAT)]

Department cannot raise same grounds in the second round of ligation when the grounds taken in the first round of litigation were disposed of and no appeal was filed against the Order pertaining to first litigation...

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Posted Under: Custom Duty |

Suppression of facts cannot be alleged when all relevant facts were in knowledge of Department

Commissioner of Central Excise & Customs Vs. Rivaa Textiles Industries Limited

The Hon’ble High Court of Gujarat relying upon the decision in case of Nizam Sugar Factory Vs. Collector of Central Excise [2006 (197) ELT 465 (SC)], allowed the appeal in favour of the Respondent and held that where all the relevant facts were in the knowledge of authorities when first SCN was issued, while issuing second and third SCN...

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Posted Under: Custom Duty |

Nearest time, in terms of Rule 7 of the Excise Valuation Rules

Commissioner of Central Excise, Kolkata-IV Vs. Kesoram Rayon [2015 (4) TMI 162 - CESTAT KOLKATA]

The nearest time in terms of Rule 7 of Excise Valuation Rules, could be the time subsequent to the time and date of clearance/removal of the goods under assessment from the factory to depots when the transaction value at or about the same time is not available...

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Posted Under: Custom Duty |

Goods imported at Chennai Port cannot be alleged as mis-declared by Mumbai Customs House

Tina Sales Agency Vs. Commissioner of Central Excise (Prev.), Mumbai [(2015) 54 taxmann.com 400 (Mumbai - CESTAT)]

Mumbai Customs House has no jurisdiction to raise demand alleging mis-declaration of imported goods, when the goods were imported at Chennai port and Customs Authorities at Chennai had cleared goods holding that the description of the goods has not been mis-declared....

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Posted Under: Custom Duty |

Supply of medicines, drugs, stents etc., during treatment or medical procedure is not a ‘Sale’ and thus not exigible to VAT

Fortis Health Care Ltd And Another Vs. State Of Punjab

The dominant purpose of medical treatment is medical services and integral to such a service is a medical procedure that involves administering medicines and drugs and may involve, implants, stents etc., as integral to a successfully medical treatment/ procedure....

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Posted Under: Custom Duty |

Input Tax Credit cannot be denied to Purchaser even if Seller of Goods has defaulted in complying with VAT Procedures

Infiniti Wholesale Ltd. Vs. Assistant Commissioner (CT) [(2015) 55 taxmann.com 64 (Madras)]

Input tax credit availed by the petitioner could not be denied and there is no need to reverse the input tax credit availed by the purchaser of the goods on the grounds that the selling dealer has not filed returns or not paid taxes or they were unregistered dealers or their registrations were retrospectively cancelled....

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Posted Under: Custom Duty |

Condition for availing duty exemption for Capital goods cleared against SHIS duty credit scrip

Government has exempted the Capital goods specified in the First schedule and Second Schedule to the Excise Tariff Act, when cleared against a Status Holder Incentive Scheme duty credit scrip issued to a Status Holder by the Regional Authority in accordance with paragraph 3.16 of the Foreign Trade Policy from:...

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Posted Under: Custom Duty |

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