[aaykarbhavan] Fw: Pre-Print Highlights of GSTR from CLI
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From: "info@cliofindia.com" <info@cliofindia.com>
To: newsletter@cli.in
Sent: Saturday, 5 January 2013 7:35 AM
Subject: Pre-Print Highlights of GSTR from CLI
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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Interpretation of taxing statutes : Consumer perception of product decisive, not terminology used to market product : Commissioner of Central Excise v. Connaught Plaza Restaurant P. Ltd. . . . 1
F In absence of statutory definition or technical description, common parlance meaning to be adopted : Commissioner of Central Excise v. Connaught Plaza Restaurant P. Ltd. . . . 1
F Definition in another statute having different object not to be applied mechanically : Commissioner of Central Excise v. Connaught Plaza Restaurant P. Ltd. . . . 1
F Grounds not argued before Tribunal not to be raised in appeal to High Court : Commissioner of Central Excise v. Connaught Plaza Restaurant P. Ltd. . . . 1
F Department bound to send notice only to address in accordance with record and not entitled to change address : ETA General P. Ltd. v. Commissioner of Customs . . . 26
F Power of Central Government to impose duties discretionary : Circular clarifying that education cess also to be debited from DEPB scrip, not violative of Constitution of India or any provisions of law : DCW Ltd. v. Union of India . . . 32
F On fulfilment of conditions prescribed in section 11AC levy of penalty equal to duty determined mandatory : Commissioner of Customs and Central Excise v. Majestic Auto Ltd. . . . 60
F Powers of Tribunal to reduce penalty : Payment of penalty equal to duty mandatory on delayed payment of duty : Commissioner of Customs and Central Excise v. Webbing and Belting P. Ltd. . . . 76
F Rate of duty on software different from rate of duty on hardware : Clearing of software without payment of duty proper : MIC Electronic Ltd. v. Commissioner of Customs and Central Excise . . . 45
F Extended period of limitation cannot be invoked where show-cause notice based on inferences from documents without further investigation : MIC Electronic Ltd. v. Commissioner of Customs and Central Excise . . . 45
STATUTES AND NOTIFICATIONS |
F Notifications :
F Central Excise Act, 1944 :
F Notification under section 5A(1) :
Excise duty exemption to LR-SAM : Amendments . . . 2
Exemption to Project ASTRA : Amendments . . . 3
Extension of the notification benefit to DVD ROMs along the lines of CD ROMs : Amendments . . . 2
F Notification under section 12 :
Provision of section 28AAA of Customs Act, 1962 made applicable to Central excise matters . . . 1
F Notification under section 37(2) :
Determination of rates of drawback : Supersession . . . 9
F Customs Act, 1962 :
F Notification under section 14 :
Exchange rate of foreign currency for import/export of goods with effect from 5th October, 2012 . . . 8
Rate of exchange of conversion of each of foreign currency with effect from 10th October, 2012 . . . 15
F Notification under section 14(2) :
Rates of basic customs duty on specified goods : Amendments . . . 15
F Notification under section 25(1) :
Deeper concessions under DFTP scheme for Least Developed Countries (LDCs) : Amendments . . . 4
Duty exemption to ASTRA : Amendments . . . 6
Exemption from customs duty to project LR-SAM : Amendments . . . 5
Imposition of customs duty on skimmed milk powder : Amendments . . . 7
F Notification under section 75(2) :
Determination of rates of drawback : Supersession . . . 9
F Finance Act, 1994 :
F Notification under sections 93A and 94(2) :
Determination of rates of drawback : Supersession . . . 9
COMPANY LAW INSTITUTE OF INDIA PVT. LTD.
No. 2, Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 24350752 - 55
Fax: (044) 24322015
info@cliofindia.com
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