News Flash
  • Weekly newsletter from Chairman, CBEC dated 20/04/2018. Click here
  • Inviting Nominations for Two Days' Training Workshop on Preservation of Heritage Buildings for Group A Officers of CBIC on 21 and 22 May, 2018 Click here
  • CGST Rules, 2017 as amended upto 18.04.2018 have been uploaded. Click here
  • Details of Vendors providing E-seals as per Circular 36/2017-Customs & 37/2017-Customs Click here
  • Training on "Expenditure Management & Budget Planning" on 23.04.2018(Monday)by EMC, DGHRD at NACIN, Faridabad.Click here
  • Weekly newsletter from Chairman, CBEC dated 13/04/2018 Click here
  • "Circulars clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation; recovery of arrears under the existing law and reversal of inadmissible input tax credit issued; and clarification of issues in refund to UIN." Click here
  • " Seeking views/ suggestions and data for review of All Industry Rates (AIRs) of Duty Drawback for the year 2018- letter to Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/ Chambers of Commerce."Click here
  • Inviting Nominations for One day Training Session on “Expenditure Management” at NACIN Faridabad for the Officers of the rank of Joint/Addl Commissioners/Commissioners/Pr. Commissioners of CBIC on 23rd April, 2018. Click here
  • "Clarification on issues related to furnishing of Bond / LUT for exports has been issued." Click here
  • Two Days’ Training on Establishment and Administration" at NACIN Faridabad for the Officers of the rank of Asstt. Commissioner to Addl. Commissioners of CBIC on 19th & 20th April, 2018 .Click here
  • Ban on Import of Oxytocin; stepping up vigilance mechanism in check smuggling of Oxytocin - Click here
  • Smooth roll out of e-Way Bill system from 01st April, 2018 - Click here
  • FAQs on e-way bill Click here
  • Appointment of Nodal Officer for PQs in Customs Zones Click here
  • Appointment of Nodal Officer for PQs in CGST Zones Click here
  • TOP Most priority to PQ repliesClick here
  • Circular clarifying export related refund issues issued
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

Exemption

S.No

Citation

Name of the Party

Subject Heading

1

2013 (1) ECS (95) (Tri-Mum)(181 KB)

Avesh Hanif Pitodia

The appellant not only mis-declared the value of the goods but also imported duplicate goods bearing the brand name of well-known brands thereby contravening the provisions of IPR (Imported Goods) Enforcement  Rules, 2007 and Foreign Trade (Regulations) Rules, 1993

2

2012 (1) ECS (155) (Tri-Ban)(216 KB)

M/s. Samalkot Power Ltd. and Others

Notification No. 21/2012 Cus and 49/2012 Cus : Benefit  of an exemption Notification not placed before the bench at the time of argument, cannot be claimed  by the applicant for rectification of Mistake

3

2014 (2) ECS(109)(HC-Mad)(1.16 MB)

M/s. DCW Limited

DEPB Scheme: Levy and collection of 2% Education Cess on import under DEPB Scheme. Exemption of duties under the DEPB Scheme cannot be construed as absolute exemption as the duty leviable on import under the DEPB Scheme is paid by way of debit in the DEPB scrip.

4

2014 (3) ECS (235) (Tri - Mum)(156 KB)

M/s. Ramky Infrastructure Ltd.

Exemption under Notfn. 21/2002- Cus- The machine in question does not satisfy the conditions laid down in the Notfn. Not eligible for exemption.

5

2014 (4) ECS (230) (Tri-Del) (155 KB)

M/s. G.L. Litmus Events Pvt. Ltd.

Retrospective application of exemption notification - The exemption being in the nature of exception is to be construed strictly at the stage of determination whether the assessee falls within its terms or not and in case of doubt or ambiguity the benefit of it must go to the state but once a provisions found applicable to the assessee full effect must be given to it.