Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur and there is also no dispute as regards fulfillment of the export obligation. - There would be no violation of condition (i) or (vii) of the Notification No. 30/97-CUS as amended - there is no transfer in violation of the actual user condition, the discharge of export obligation not being in question. - HC
Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur and there is also no dispute as regards fulfillment of the export obligation. - There would be no violation of condition (i) or (vii) of the Notification No. 30/97-CUS as amended - there is no transfer in violation of the actual user condition, the discharge of export obligation not being in question. - HC
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