Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Determination that Sub-Heading Notes of the First Schedule...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction recognised
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Determination that Sub-Heading Notes of the First Schedule (Import Tariff) are not applicable to the Second Schedule (Export Tariff) for classification purposes, with the legal effect that re-classification of exported insecticide mixtures based on those sub-heading notes is impermissible and the impugned reclassification order is set aside. Clarification that HSN amendments introducing specific sub-headings for antimalarial products do not capture the subject goods, with the effect that the appellants' classification under the residual export heading is upheld. Finding that exclusive jurisdiction of the licensing authority over issuance and cancellation of MEIS scrips applies, and export duty demands, penalties and confiscation are quashed accordingly.
Determination that Sub-Heading Notes of the First Schedule (Import Tariff) are not applicable to the Second Schedule (Export Tariff) for classification purposes, with the legal effect that re-classification of exported insecticide mixtures based on those sub-heading notes is impermissible and the impugned reclassification order is set aside. Clarification that HSN amendments introducing specific sub-headings for antimalarial products do not capture the subject goods, with the effect that the appellants' classification under the residual export heading is upheld. Finding that exclusive jurisdiction of the licensing authority over issuance and cancellation of MEIS scrips applies, and export duty demands, penalties and confiscation are quashed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
