Duty collection timing: base fabrics duty is payable only after embroidery and clearance for consumption or export. Rule 96DD defers liability for base fabrics duty on cotton fabrics supplied for embroidery under the compounded levy scheme until after the fabrics have been embroidered and cleared for home consumption or export; collection at removal or before embroidery is not legally correct and duty should be collected only at clearance post-embroidery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty collection timing: base fabrics duty is payable only after embroidery and clearance for consumption or export.
Rule 96DD defers liability for base fabrics duty on cotton fabrics supplied for embroidery under the compounded levy scheme until after the fabrics have been embroidered and cleared for home consumption or export; collection at removal or before embroidery is not legally correct and duty should be collected only at clearance post-embroidery.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
