Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of countervailing duty [CVD] - computation of amount of subsidy - Continuous Cast Copper Wire produced by Metrod Malaysia Sdn Bhd [the appellant] originating in Malaysia and exported from any country, including Malaysia, to India - It is not possible to sustain the CVD levied for “other program” and if this program is excluded from the subsidy margin determination, the appellant would fall below the de minimis level. The imposition of 2.47% CVD on the appellant at serial no. 8 of the notification dated January 8, 2020 is, therefore, liable to be set aside. - AT
Levy of countervailing duty [CVD] - computation of amount of subsidy - Continuous Cast Copper Wire produced by Metrod Malaysia Sdn Bhd [the appellant] originating in Malaysia and exported from any country, including Malaysia, to India - It is not possible to sustain the CVD levied for “other program” and if this program is excluded from the subsidy margin determination, the appellant would fall below the de minimis level. The imposition of 2.47% CVD on the appellant at serial no. 8 of the notification dated January 8, 2020 is, therefore, liable to be set aside. - AT
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