Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Furnace re-lining refractory materials qualify as capital goods under the zero-duty EPCG Scheme when used as accessories indirectly required for manufacture. The specific inclusion of refractories for initial furnace lining in the inclusive definition does not restrict the broader substantive definition covering such accessories. Refractories imported for furnace re-lining and maintenance are therefore eligible for zero-duty import benefits. Differential duty, interest, penalty, confiscation and redemption fine imposed on that basis were set aside, with consequential relief.
Furnace re-lining refractory materials qualify as capital goods under the zero-duty EPCG Scheme when used as accessories indirectly required for manufacture. The specific inclusion of refractories for initial furnace lining in the inclusive definition does not restrict the broader substantive definition covering such accessories. Refractories imported for furnace re-lining and maintenance are therefore eligible for zero-duty import benefits. Differential duty, interest, penalty, confiscation and redemption fine imposed on that basis were set aside, with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
