goods sold in the course of export, or
(b) on the purchase of inputs and capital goods which have been used ... purchases.
13. Exports:
Section 13 Exports 13(1) Export from India will be zero rated ie the tax applicable to the
exported commodity would
goods sold in the course of export, or
(b) on the purchase of inputs and capital goods which have been used ... purchases.
13. Exports:
Section 13 Exports 13(1) Export from India will be zero rated ie the tax applicable to the
exported commodity would
goods sold in the course of export, or
(b) on the purchase of inputs and capital goods which have been used ... purchases.
13. Exports:
Section 13 Exports 13(1) Export from India will be zero rated ie the tax applicable to the
exported commodity would
hold that, by having put to
use the mobile capital equipments, imported under Export
Promotion Capital Goods (EPCG) Scheme, for the declared
purpose, without ... also not fulfilled the export
obligations as a manufacturer-exporter and as a
merchant-exporter;
once the goods are confiscated under Section
appearing for the respondents
submitted that, EPCG Authorization was granted for exporting capital
goods. However, in the present case, the petitioner is running ... Trade centre
for exhibiting foreign goods and practically no goods were exported from
India to foreign countries by the petitioner company
Ariff & Co vs Export Promotion Capital Goods (Epcg) ... on 31 January, 2023
Author: Abdul Quddhose
Bench: Abdul Quddhose ... Radhakrishnan Salai,
Chennai - 600 004. ... Petitioner
vs.
1.Export Promotion Capital Goods (EPCG) Committee,
Rep. by its Chairman, Director General of Foreign Trade,
Ministry
Ariff & Co vs Export Promotion Capital Goods (Epcg) ... on 31 January, 2023
Author: Abdul Quddhose
Bench: Abdul Quddhose ... Radhakrishnan Salai,
Chennai - 600 004. ... Petitioner
vs.
1.Export Promotion Capital Goods (EPCG) Committee,
Rep. by its Chairman, Director General of Foreign Trade,
Ministry
industrial undertaking'
4. Disallowance of expenditure incurred for doctors towards
business promotion and accommodation - Rs. 3,44,85,728/-
4.1. On the facts ... failed to appreciate that the said expenses have been
incurred for the promotion and in furtherance of the Appellant's
business activities and thus
abroad. The ICC was set up with the sole purpose of promotion
and protection of Indian business and industry and was duly registered ... dealt
with the trade promotion activities in the case of Apparel Export Promotion Council
and has observed that organizing meetings, disseminating information through
publications holding
abroad. The ICC was set up with the sole purpose of promotion
and protection of Indian business and industry and was duly registered ... dealt
with the trade promotion activities in the case of Apparel Export Promotion Council
and has observed that organizing meetings, disseminating information through
publications holding
