Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Duty-free inputs common to finished goods and capital goods may be used for captive manufacture within a 100% Export Oriented Unit where capital goods are accounted for and bonded. Liability arises if those capital goods are cleared outside the unit, or upon debonding or exit from the scheme. The admitted application of this clarification resolved the dispute over inputs used in such manufacture, resulting in quashing of the seizure memoranda and show-cause notice, refund of deposits, and cancellation of the bank guarantee. Interest on the refund remained open for determination in accordance with law.
Duty-free inputs common to finished goods and capital goods may be used for captive manufacture within a 100% Export Oriented Unit where capital goods are accounted for and bonded. Liability arises if those capital goods are cleared outside the unit, or upon debonding or exit from the scheme. The admitted application of this clarification resolved the dispute over inputs used in such manufacture, resulting in quashing of the seizure memoranda and show-cause notice, refund of deposits, and cancellation of the bank guarantee. Interest on the refund remained open for determination in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
