To facilitate clearance of second hand capital goods under free category, a declaration by the importer at the time of clearance that the capital goods imported are second hand capital goods and do not fall under the category of remanufactured capital goods may be accepted by the customs authorities.
It may be recalled that notification no. 11/2002 Central Excise (NT) dated 1st March, 2002 was issued under Rule 5 of the CENVAT Credit Rules, 2002 prescribing safeguards, conditions and limitations for allowing refund of unutilised input credit to manufacturers. The said rule has been substituted by a new Rule 5 vide notification no. 4/2006 Central Excise (NT) dated 14th March, 2006 to enable refund of unutilised input/input service credit to manufacturers and service providers
the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 93/2005-CUSTOMS, dated the 20th October, 2005, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 20th October, 2005, vide G.S.R. 642 (E), dated 20th October, 2005
Whereas in the matter of import of Borax Decahydrate (hereinafter referred to as the subject goods), falling under the heading 2840 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in or exported from the Turkey and the People’s Republic of China.
In view of the above, it has therefore been decided to withdraw Board Circular No. 57/2003 dated 27-06-2003 and to restore status-quo ante prevailing prior to the issuance of the said circular. Consequently, the benefit of notification No. 21/2002 -Cus (S.No. 313) dated 01-03-2002 is available to all telephones(including Fixed Wireless Telephones) working on cellular technology.
1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2006. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, in rule 2, in clause (p), the Explanation shall be omitted.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance.
Rescind the notifications Nos. 22/2005-ST dated 7.6.2005 and 25/2005-ST dated 7.6.2005 Date: 19th April, 2006 Notification No. 14/2006-Service Tax G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so […]
Amend the Export of Services Rules, 2005 the Date: 19th April, 2006. Notification No. 13/2006-Service Tax In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Export of Services Rules, 2005, namely:- (1) These […]
Reg.-Service Tax (Determination of Value) Rules, 2006 Date: 19th April, 2006. Notification No.12/2006-Service Tax G.S.R. 228(E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement.– (1) These […]
