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Case Laws

Hulls completely assembled to be used as floating hotel are navigable and to be classified under Heading No. 89.06 of Customs Tariff Act, 1975 and not under Heading No. 89.07 ibid. - Menor Floatel Ltd. v. Commissioner - 1999 (111) E.L.T. 933 (Tribunal).

'Ocean going vessels' includes drill ship "Sagar Prabhat" of ONGC - Components imported for repairs of the said drill ship is eligible for exemption under Notification No. 211/83-Cus. - Collector v. Hindustan Shipyard Ltd. - 1993 (64) E.L.T. 219 (Tribunal).

Pleasure yacht. - Vessel designed and registered as vessel for pleasure and usable for vacation, enjoyment, etc. classifiable as pleasure yacht under Heading 89.03 of Customs Tariff Act, 1975. - Urmila & Co. Pvt. Ltd. v. Collector - 1998 (104) E.L.T. 97 (Tribunal).

Ships imported for breaking up. - The contention that such ships are not being manufactured in India or incapable of being so manufactured in India and, therefore, not liable to pay additional duty or countervailing duty cannot be accepted as the additional duty payable under Section 3(1) of Customs Tariff Act, 1975 is different from countervailing duty - Heading 89.04 (Now 89.08) ibid. - Jalyan Udyog v. Union of India - 1992 (58) E.L.T. 33 (Bom.).

Trawler. - Import of fishing trawler imported intended to be used for breaking up subsequently but before actual clearance for home consumption, such vessel is classifiable under Heading 89.08 of Customs Tariff and not eligible for benefit of Notification No. 133/87-Cus. - In Re : K.S.K. Fisheries Ltd. - 1996 (81) E.L.T. 429 (Commr. Appl.).

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Date: 24-01-2020
Notification No. 01/2020-Customs (ADD)
seeks to amend notification No. 40/2017-Customs(ADD) dated 25-08-2017, to revise anti-dumping duty on imports of "Sodium Nitrite" originating in or exported from China PR, in pursuance of final findings of sunset review investigations issued by DGTR vide notification No. 15/06/2016-DGTR dated the 8th November 2019..

Date: 23-01-2020
A.P. (DIR Series) Circular No.20
Merchanting Trade Transactions (MTT) – Revised Guidelines

Date: 23-01-2020
A.P. (DIR Series) Circular No.19
‘Voluntary Retention Route’ (VRR) for Foreign Portfolio Investors (FPIs) investment in debt – relaxations

Date: 23-01-2020
A.P. (DIR Series) Circular No.18
Investment by Foreign Portfolio Investors (FPI) in Debt

Date: 21-01-2020
Circular No. 4/2020 – Customs
Clarification relating to import of gifts - Reg

Date: 20-01-2020
A.P. (DIR Series) Circular No.17
Introduction of Rupee derivatives at International Financial Services Centres (IFSC)

Date: 17-01-2020
TRADE NOTICE NO. 46/2019-20
Mis-classification goods under 'Others' category at the time of Import- reg.

Date: 16-01-2020
Notification No.05/2020 - Customs (N.T.)
Exchange Rates Notification No.05/2020-Custom (NT) dated 16.01.2020.

Date: 15-01-2020
Notification No. 03/2020- Customs (N.T.)
Notification of Ghasuapara LCS for imports also by amendment of Notification No. 63/1994-Customs dated 21st November 1994

Date: 15-01-2020
Notification No. 04/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver - reg.

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