Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessm...
CESTAT dismissed revenue's appeal regarding customs duty recovery from 100% EOU for raw materials used in DTA clearances. The tribunal interpreted exemption notifications N/N. 12/2012-Cus and 12/2012-CE liberally, holding that the phrase "for the manufacture of" encompasses all items directly or indirectly consumed in manufacturing mobile handsets and accessories. Following SC precedent in Jawahar Mills, the tribunal ruled that the exemption covers all manufacturing inputs, not merely identifiable components. The classification of goods as components or accessories was deemed irrelevant for determining notification applicability. The benefit extends to all goods used in manufacturing mobile parts and battery chargers, regardless of their direct incorporation in final products.
CESTAT dismissed revenue's appeal regarding customs duty recovery from 100% EOU for raw materials used in DTA clearances. The tribunal interpreted exemption notifications N/N. 12/2012-Cus and 12/2012-CE liberally, holding that the phrase "for the manufacture of" encompasses all items directly or indirectly consumed in manufacturing mobile handsets and accessories. Following SC precedent in Jawahar Mills, the tribunal ruled that the exemption covers all manufacturing inputs, not merely identifiable components. The classification of goods as components or accessories was deemed irrelevant for determining notification applicability. The benefit extends to all goods used in manufacturing mobile parts and battery chargers, regardless of their direct incorporation in final products.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
