Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
Page of 4809
Press 'Enter' after typing page number.
2541 to 2560 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Concessional customs duty under Notification No. 57/2017-Customs remains available for imported inputs and parts imported for use in manufacture, even where some material is consumed, damaged, or scrapped during the manufacturing process, so long as the IGCR Rules, 2022 are complied with. The text applies a literal reading of the notification and rules, treats "for use" as intended use in manufacture, and rejects importing conditions from SION norms or the separate MOOWR regime. It concludes that the exemption cannot be denied merely because inputs are not physically present in the finished product.
Concessional customs duty under Notification No. 57/2017-Customs remains available for imported inputs and parts imported for use in manufacture, even where some material is consumed, damaged, or scrapped during the manufacturing process, so long as the IGCR Rules, 2022 are complied with. The text applies a literal reading of the notification and rules, treats "for use" as intended use in manufacture, and rejects importing conditions from SION norms or the separate MOOWR regime. It concludes that the exemption cannot be denied merely because inputs are not physically present in the finished product.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
