Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Construction and commissioning of an underground sewerage scheme was treated as a composite works contract, not a pure service, because it involved construction of sewer networks, wet-wells, pump-houses, rising mains, treatment plant, and supply, erection, testing and commissioning of equipment. For Entry 3A exemption, the Authority held that the goods-value test applies to the composite supply as a whole, not to separate sub-units, and that a Nagar Parishad qualifies as a local authority. It also found the sewerage work related to municipal public health and sanitation functions under Article 243W. Exemption was available from 25.01.2018 on the record, but only conditionally, if the actual goods component at completion did not exceed 25% of the contract value.
Construction and commissioning of an underground sewerage scheme was treated as a composite works contract, not a pure service, because it involved construction of sewer networks, wet-wells, pump-houses, rising mains, treatment plant, and supply, erection, testing and commissioning of equipment. For Entry 3A exemption, the Authority held that the goods-value test applies to the composite supply as a whole, not to separate sub-units, and that a Nagar Parishad qualifies as a local authority. It also found the sewerage work related to municipal public health and sanitation functions under Article 243W. Exemption was available from 25.01.2018 on the record, but only conditionally, if the actual goods component at completion did not exceed 25% of the contract value.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
