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...
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Deeming provision in Chapter Note 4 to Chapter 26 treats conversion of ores into concentrates as manufacture; where pre shipment processes (washing, crushing, screening, sizing) materially remove impurities or upgrade material, the resultant product is a concentrate and falls outside the exemption under Notification No.04/2006 CE, and the imported consignments so processed were held to be concentrates and ineligible for exemption. Beneficiation and strict construction of exemption notifications place the onus on the importer to prove eligibility. Statutory provisions require payment of interest on duty once a demand is confirmed, and appellants remain liable for duty and interest.
Deeming provision in Chapter Note 4 to Chapter 26 treats conversion of ores into concentrates as manufacture; where pre shipment processes (washing, crushing, screening, sizing) materially remove impurities or upgrade material, the resultant product is a concentrate and falls outside the exemption under Notification No.04/2006 CE, and the imported consignments so processed were held to be concentrates and ineligible for exemption. Beneficiation and strict construction of exemption notifications place the onus on the importer to prove eligibility. Statutory provisions require payment of interest on duty once a demand is confirmed, and appellants remain liable for duty and interest.
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