201412.28
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Supreme Court on Nokia Composite Pack vs Battery Charger As An Accessory -An Analysis ?

Recently Honourable Supreme Court had dealt with VAT Appeal Nos 54 &55 (O&M) of 2010 passed by the High Court of Punjab and Hariyana . While disposing Civil Appeal Nos 11486-11487 of 2014 of State of Punjab & Ors Versus Nokia India Pvt. Ltd.,2014-TIOL-100-SC-VAT they held that we find that the Assessing Authority, Appellate Authority…

201412.19
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Re-warehousing of goods imported and/or procured indigenously by EOU/EHTP/STP/BTP units

A very important aspect has been dealt and resolved by CBEC and clarification has been issued in self bonding and warehouse procedure .Whereby the attestation of xerox of ARE-3 by in charge Superintendent  can be used for applying deemed export benefits. Circular No.16/2014-Customs F.No. 605/75/2014-DBK Government of India Ministry of Finance, Department of Revenue Central Board of…

201412.19
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Amendment to CESTAT Appeal Forms – reg

Circular No. 991/15/2014-CX F.No.390/Misc./46/2011-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs ********* New Delhi, dated     17th December, 2014 To, 1.         All Principal/Chief Commissioners and Director Generals under the Central Board of Excise and Customs. 2.         Chief Commissioner (AR), CESTAT, New Delhi. 3.         All Principal/Commissioners of Customs / Central Excise/ Service Tax. 4.         Registrar,…

201412.19
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Authentication of supply invoice/ ARE-3 by the Central Excise Authorities for Claiming Deemed export benefits

In order to claim deemed export benefit , every assessee is mandatorily required to obtain an dated signature cum endorsement on ARE-3  within 21 days from the date of supply or receipt of intimation, whichever is later. The following circular is issued for the same . Circular No.17/2014-Customs  F.No.605/75/2014-DBK Government of India Ministry of Finance, Department…

201412.12
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Interesting Legalities Connected With Customs,Excise & Service Tax Appellate Tribunal (CESTAT)- Part -I

Oflate , very  interesting legalities have evolved in relation to Tribunal (CESTAT) . I am highlighting only three aspects as below  : 1. No Dismissal for Non-Prosecution – In Balaji Steel Re-Rolling Mills Versus Commissioner Of C.Ex. & Customs reported in 2014(310) E.L.T 209 (SC), the  Honourable Apex Court  referred to Rule 20 of CESTAT (Procedures) Rules ,1982…

201412.06
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Rule 5 A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

It is pertinent to note that very recently , the Honourable High Court of Delhi   in the case of Travelite (India) vs. UOI & Ors,  while  quashing Rule 5A(2) of the Service Tax Rules and  the CBEC Instructions prescribing the manner of  an  audit and the records that can be called for by the authorities,  held…