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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Where manufacturer of inputs declared price of inputs correctly and indicated that duty was paid on inputs in invoices, purchaser cannot be denied Modvat benefit on ground that manufacturer of inputs had not discharged full duty liable for period covered under invoices : CCE v. Kay Kay Industries . . . 278
F Where import of second hand digital multi-function print and copy machines not restricted and goods imported under proper procedure, authorities directed to release goods : Shrishti Digital Solution v. Additional Commissioner of Customs (Gr. 5) p. . . . 244
F Confiscation of imported goods which were not waste or disposed of assemblies but complete machine in working condition, set aside : Shrishti Digital Solution v. Additional Commissioner of Customs (Gr. 5) p. . . . 244
F No show-cause notice issued before confiscation of goods or imposition of penalty, confiscation and penalty set aside : Shrishti Digital Solution v. Additional Commissioner of Customs (Gr. 5) p. . . . 244
F Excise dues of company cannot be recovered from its erstwhile director : Anita Grover v. CCE p. . . . 264
F State excise laws not to govern manufacture and distribution of non-potable and denatured spirit meant for commercial purpose : New Swadeshi Distillery v. State of Bihar p. . . . 270
F In absence of mutuality of interest, parties not to be treated as related persons and normal sale price or transaction value at which manufactured goods sold to purchaser to form basis for determination of value of such goods : Eastern Bakeries P. Ltd. v. CCE p. . . . 290
F Where two different entries in notification granting exemption, assessee entitled to exemption in either of them : Mangalam Alloys Ltd. v. Commissioner of Customs p. . . 239
STATUTES AND NOTIFICATIONS |
F C. B. E. C. Circulars :
Circular No. 29/2013-Customs, dated 5th August , 2013-Procedure to avail Chapter 3 (FTP 2009-14) Reward Schemes for exports from Foreign Post Office, New Delhi-Launch of Pilot regarding . . . 65
F Rules :
Baggage (Second Amendment) Rules, 2013 . . . 88
F Notifications :
F Central Excise Act, 1944 :
Notification under section 3 :
Exemption to specified goods affixed with brand name or trade name of another person . . . 96
Notification under section 5A(1) :
Concessional rate of duty on specified goods : Amendments 79, 81, 82
F Customs Act, 1962 :
Notification under section 7(1)(aa) :
Appointment of customs ports for specified purposes : Amendments . . . 88
Notification under section 14 :
Exchange rate of foreign currency for import/export of goods with effect from 7th June, 2013 . . . 89
Exchange rate of foreign currency for import/export of goods with effect from 2nd August, 2013 . . . 90
Exchange rate of foreign currency for import/export of goods with effect from August 15, 2013 . . . 92
Notification under section 14(2) :
Rates of basic customs duty on specified goods : Amendments 93, 94
Notification under section 25(1) :
Duty concessions to Philippines and other ASEAN countries in view of ASEAN-India FTA (AIFTA) : Amendments . . . 74
Effective rates of basic customs duties for specified goods : Amendments 75, 76, 77, 78, 79
F Customs Tariff Act, 1975 :
Notification under section 9A(1) :
Anti-dumping duty on import of acetone exported from Chinese Taipei . . . 82
Anti-dumping duty on import of poly vinyl chloride resin from European Union . . . 85
F Finance Act, 2013 :
Notification under section 115(2) :
Chapter VII coming into force on 1st July, 2013 . . . 65
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