Iron Ore Fines Are Exempted From Payment Of Customs Duty: CESTAT
1 year, 4 months ago

Iron Ore Fines Are Exempted From Payment Of Customs Duty: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that iron ore fines were exempted from payment of duty.The bench of Ashok Jindal and Rajeev Tandon has observed that a let export order cannot be issued before payment of full duty by the assessee. The appellant was liable to pay duty on the export of iron ore fines; in those circumstances, the refund claim is not maintainable. The let export order, although mentions date 06.12.2008, is fabricated, and further before 08.12.2008, no let export order can be issued, and on the said date, no duty was payable on the export of iron ore fines; therefore, they are entitled to a refund claim. The tribunal held that iron ore fines were exempted from payment of duty via Notification No.129/08 dated 07.12.2008, no duty was payable on 08.12.2008, so the appellant was not required to pay duty.

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History of this topic

Two Or More Bills Of Entry Or Shipping Bills Cannot Be Taken Together And Assessed: CESTAT
1 month, 1 week ago

Two Or More Bills Of Entry Or Shipping Bills Cannot Be Taken Together And Assessed: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that two or more bills of entry or shipping bills cannot be taken together and assessed. All assessments are kept provisional and at the end all assessments are finalised together.” In this case, the assessee' had exported iron ore fines under various Shipping Bills. The assessee …

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
11 months, 2 weeks ago

Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT

Live Law  

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.The bench of Ashok Jindal and Rajeev Tandon has observed that the. The Kolkata …

Onus To Prove Charge Of Clandestine Clearance Of Goods Lies On The Department: CESTAT
2 years, 6 months ago

Onus To Prove Charge Of Clandestine Clearance Of Goods Lies On The Department: CESTAT

Live Law  

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the onus to prove a charge of clandestine clearance of goods lies with the department. The difference in the quantity of final product, i.e., sponge iron, was assumed to be unaccounted for, for which a Show Cause Notice was issued to propose a central excise …

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