GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Place of removal determinative factor for valuation of goods : Commissioner of Customs and Central Excise v. Roofit Industries Ltd. p. 215
F Where goods imported not complete plant in unassembled form and components not having essential characteristics of hot mix plant, assessee not entitled to exemption under Notification No. 17/2001-Customs : IVRCL Infrastructure and Projects Ltd. v. Commissioner of Customs p. 225
F Statements made to officer of customs admissible in evidence : IVRCL Infrastructure and Projects Ltd. v. Commissioner of Customs p. 225
F Person other than manufacturer can seek refund : Oswal Chemicals and Fertilizers Ltd. v. CCE p. 237
F Where purchase falling under Durgapur Commissionerate, refund can be sought before authorities at Durgapur : Oswal Chemicals and Fertilizers Ltd. v. CCE p. 237
F Appeal filed beyond six months from date of purchase barred by limitation : Oswal Chemicals and Fertilizers Ltd. v. CCE p. 237
F Primary use of product to be seen for classification of goods : Holostick India Ltd. v. CCE p. 243
F Where Cenvat credit on entire payment made to canteen contractor including amount recovered from employees or beneficiaries, wrongfully availed of, demand with interest and penalty, proper : Cema Electric Lighting Products India P. Ltd. v. CCE (Guj) p. 255
F Rules :
Foreign Trade (Regulation) (Amendment) Rules, 2015 p. 113
F Notifications :
Additional Duties of Excise (Goods of Special Importance) Act, 1957 : Notification under section 3(3) : Exemption to goods cleared against post export EPCG scheme under Foreign Trade Policy 2015-2020 p. 136
Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 : Notification under section 3(3) : Exemption to goods cleared against post export EPCG scheme under Foreign Trade Policy 2015-2020 p. 136
Central Excise Act, 1944 : Notification under section 5A(1) : Exemption to goods cleared against post export EPCG scheme under Foreign Trade Policy 2015-2020 p. 136
Notification under section 37(2) : All industry rates of duty drawback : Amendments p. 135
Customs Act, 1962 : Notification under section 7(1)(aa) : Appointment of customs ports for specified purposes : Amendments p. 134
Notification under section 14 : Exchange rate of foreign currency for import/export of goods with effect from March 26, 2015 p. 127
Exchange rate of foreign currency for import/export of goods with effect from April 2, 2015 p. 127
Exchange rate of foreign currency for import/export of goods with effect from April 17, 2015 p. 129
Notification under section 14(2) : Rates of basic duty on specified goods : Amendments p. 130, 132
Notification under section 25(1) : Duty free tariff preference scheme for least developed countries : Amendments p. 126
Effective rates of basic customs duties for specified goods of Chapters 1 to 99 p. 139
Exemption to goods cleared against advance authorisation scheme for annual requirement under Foreign Trade Policy 2015-2020 p. 156
Exemption to goods cleared against advance authorisation scheme under Foreign Trade Policy 2015-2020 p. 150
Exemption to goods cleared against duty free import authorisation scheme under Foreign Trade Policy 2015-2020 p. 154
Exemption to goods cleared against post export EPCG scheme under Foreign Trade Policy 2015-2020 p. 139
Exemption to specified imported goods p. 138
Notification under section 75(1A) : Drawback on imported materials used in manufacture of goods : Amendments p. 133
Notification under section 75(2) : All industry rates of duty drawback : Amendments p. 135
Customs Tariff Act, 1975 : Notification under section 8B(1) : Safeguard duty on import of saturated fatty alcohols into India p. 122
Notification under section 9A(1) and (5) : Anti-dumping duty on imports of sheet glass from china PR p. 124
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 : Notification under rules 3 and 4 : All industry rates of duty drawback : Amendments p. 135
Finance Act, 1994 : Notification under sections 93A and 94(2) : All industry rates of duty drawback : Amendments p. 135
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