audio system in SKD condition. The said assemblies imported required a licence under ITC (HS) Classifications which was not produced. Hence they were issued with ... imported against the special import licence. With regard to PCB, they have procured Special Import Licence (SIL) and had imported the components in terms
SIL's
Employees) shall be paid by
SIL in United States Dollars.
In case any costs and
expenses payable by SIL ... subsidiaries/affiliates)'s
engineers visiting SIL's
factory and SIL employees
visiting MEI (including MEI's
subsidiaries/affiliates)'s
factory
specific license could not be used by two entities and SIL being transferable licence, could have been used by JRE on payment of appropriate fees
Court that "the grant of a licence L-6 No. 1./SIL/DGVL/63 merely enables the plaintiff to buy the furnace oil free ... Union of India." In other words, if the L-4 licence holder has paid the excise duty despite the L-6 licence
observed that the delay in issuing licence might occur for many reasons, but until and unless the licence was held no rights accrued. He upheld ... that accordingly the present appeal was not maintainable. Shri Sil, the learned Advocate for the appellants, thereupon sought time to study the point. Accordingly
relevant period, regarding the duty leviable on Silver and Gold
imported under SIL is at concessional rate under Notification
No.117/94-Customs ... benefit there
under is that the goods are covered by Special Import Licence
issued in terms of Export and Import Policy from
gold. Certain exceptions were made in the early 80s to these rigours. Licences were given to the manufacturers of gold jewellery for import of gold ... gold. Gold can also be imported on Special Import Licences. No restrictions were placed upon the disposal of gold so imported on payment of duty
Singhal Udyog vs Deputy Commissioner Of Central Excise, ... on 10 July, 2018
Author: S. Ravindra
Sil Exports Ltd. vs Cc on 2 January, 2004
Equivalent citations: 2004(92)ECC273, 2004(168)ELT272(TRI-DEL)
JUDGMENT
P.G. Chacko, Member ... Duty Exemption Entitlement Certificate (DEEC) Scheme on the basis of Advance Licences and Advance Release Orders issued from the Directorate of Foreign Trade. The Department
these
items in the preceding years when these items were
in SIL list", "to units in operation since prior ... writ petition,
if any action taken so as to grant licence to any other
person or any order passed while considering the
petitioner