News Flash
  • LAST DATE FOR PAYMENT OF GST AND FILING OF RETURN FOR JULY 2017 EXTENDED BY 5 DAYSclick here
  • Draft CBLR, 2017 click here
  • Furnishing of information on appointment made on the basis of fake/ false caste certificate click here
  • राजस्व ज्ञान संगम' Annual Conference of Tax Administrators, 2017 – Click Here
  • Notification No. 23/2017-Central Tax which Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 has been uploaded. click here
  • Notification No. 22/2017-Central Tax which Seeks to amend the CGST Rules, 2017 has been uploaded. click here
  • Press Release regarding extension of GSTR FORM 3B has been uploaded. click here
  • Press Release regarding clarification regarding availability of Transitional Credit for GST has been uploaded. click here
  • All Chief Commissioners of Central Tax are requested to check their official Email-ID for DGGSTI letter dated 14/08/2017
  • Rajaswa Gyansangam - All India Anunual Conference of Tax Administrators is schedule. For agenda click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Circular No. 5/5/2017-GST (Clarification on issues related to Bond/Letter of Undertaking for exports) has been uploaded click here
  • Recruitment Rules, 2017 for Group 'A' & 'B' posts of CRCL under CBEC click here
  • Instructions from Member (A) regarding revision of pension of pre-2016 pensioners. For Detail please click here
  • Guideline for submission of outsourcing proposals to the Board. For Detail pleaseclick here
  • "Attention Exporters : Registration of your bank Accounts with Customs is required for IGST refunds before filing Shipping Bills. Ignore if already done the same for drawback purposes."
  • Implementation of CAT, Chandigarh order dated 03.08.2012 in Balwinder Singh Matharoo case.click here
  • “Chairman’s letter dated 4th Aug17".click here
  • Charter of Functions of DGGST For Details click here
  • Suggestions/Comments are invited on Report of the Committee on Stagnation in promotion of Central Excise Group 'B' officers to Group 'A'. For Details click here
  • FAQs for GST rate has been uploadedFor Details click here
  • “Order relating to extension of date for filing option for composition scheme has been issued. For details-.click here
  • Filling vacancies in the grade of Senior Intelligence Officers (SIOs) and Intelligence Officers (IOs) on local transfer/loan basis in the newly created Chandigarh Zonal unit, Shimla regional unit and Jammu Regional Unit. - for details -click here
  • Attention: All Chief Commissioners / Commissioners of Customs Locations - ROSL Scroll generation has been activated. For detailed advisory for the System Managers / Asst System Managers Please Click here
  • Two new Directorates have been created by CBEC w.e.f 01.07.2017 i.e, DGARM and Directorate of International Customs. For details Click here
  • For checking the availability of GSTIN in Customs EDI System. Please go to Custom Duty Calculator > Codes > Common > GSTN Number Enquiry — Please click here
  • Ordinance dated 08/07/2017 for extending provisions CGST and IGST Act to the State of J & K have been uploaded.
  • Service Tax Return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15th August 2017
  • Press note on return filing has been uploaded - For details click here
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.