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GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
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20/2011-Cus, Dated: 15/04/2011
Import of New trim Cutting Waste for use in manufacture of Chindi rugs- regarding.
Circular No. 20 /2011-Customs New Delhi, the 15th April, 2011. To All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals). Subject: Import of New trim Cutting Waste for use in manufacture of Chindirugs- regarding. **** Sir / Madam, Attention is invited to Board’s Circular No.40/2007-customs dated 29.10.2007 which provides that trim cutting waste or fabric trims of continuous length with maximum width restriction of two inches (2”) falling under heading 6310, required for manufacture of Chindirugs shall not be subjected to restrictions imposed by the present policy of ITC (HS) Code 6310 and shall be cleared without an import licence. Representations have been received in the Board from manufacturers of Chindirugs that the requirement of trim cuttings waste or fabric trims of continuous length with a maximum width restriction of up to two Inches (2”) for manufacture of their final product should be relaxed and maximum width restriction of upto10 Inches (10”) may be allowed. In view of this, the matter was referred to Director General of Foreign Trade (DGFT) for necessary clarification. 2. It has now been informed by the DGFT that it recommends the import of trim cuttings waste or fabric trims of continuous length with maximum width restriction up to ten inches (10”). It is also intimated by DGFT that CBEC may issue instruction to the field formations for exemption from the requirement of licencefor such goods. 3. Accordingly it is clarified that import of trim cutting waste or fabric trims of continuous length with maximum width restriction of ten inches (10”) falling under heading 6310, required for manufacture of Chindirugs shall not be subjected to restrictions imposed by the present policy of ITC (HS) Code 6310 and shall be cleared without an import licence. 4. Suitable instructions may accordingly be given to the field formations. Yours faithfully, (SubodhSingh), OSD (Customs), Tariff Unit |
GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....
Read moreIn pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...
Read moreGST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..
Read moreGST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...
Read moreGST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.
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Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.
The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .