Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
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CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Advance ruling on classification of roasted areca nuts was declined because the issue stood concluded by a binding HC decision and, under proviso (b) to section 281(2) of the Customs Act, 1962, the authority would not rule on a question already settled; consequently, no classification ruling was issued. On eligibility for preferential BCD exemption under Sr. No. 172 of Notification No. 46/2011-Cus, the benefit was held conditional upon the importer proving, to the satisfaction of the proper officer, that the goods originate in the specified countries and that the applicable ASEAN-India origin rules and the 2020 CAROTAR requirements are complied with. - AAR
Advance ruling on classification of roasted areca nuts was declined because the issue stood concluded by a binding HC decision and, under proviso (b) to section 281(2) of the Customs Act, 1962, the authority would not rule on a question already settled; consequently, no classification ruling was issued. On eligibility for preferential BCD exemption under Sr. No. 172 of Notification No. 46/2011-Cus, the benefit was held conditional upon the importer proving, to the satisfaction of the proper officer, that the goods originate in the specified countries and that the applicable ASEAN-India origin rules and the 2020 CAROTAR requirements are complied with. - AAR
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