- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
- SC permits DRI probe into goods transshipped from Pakistan; Suspends HC’s SCN deadline
- SC dismisses Revenue’s SLP on dropping Rs. 125 cr service-tax demand over Airtel’s call free allowance
- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
CBEC directs Customs field formations to scrupulously follow prescribed export procedure at the time of processing AIR duty drawback shipping bills under EDI system; Where higher composite AIR claimed without corresponding "CENVAT Credit Non-availment Certificate", shipping bills must necessarily be amended to show lower rate of AIR duty drawback, before moving to Let Export Order stage
Customs Instruction F No. 609/156/2013-DBK, dated March 13, 2014
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