that samples of `ladies tops' and `denim shirts' were export surplus and
export rejected garments having poor quality of fabric and stitching ... that "these samples of Ladies Tops and
Denims Shirts are export surplus and export rejected garments
having poor Quality of fabric and stitching
entitled to sell their un-
mutilated worn clothing being export surplus and export
rejects to the extent of 15% of their FOB value of their ... Page 16 of 62
C/LPA/694/2017 CAV ORDER
being export surplus and export rejects in DTA on
payment of applicable duties and accordingly
entitled to sell their un-mutilated worn clothing
being export surplus and export rejects to the extent of
15% of their FOB value of their ... which does not say "exports", export means physical
export out of India. Rule 53 of SEZ Rules, 2006, provide
various transactions
including plates are exported
through Visakhapatnam Port Trust. After completion of shipment of
the plates, the left over material (export surplus/export rejected), will ... cause corresponding wrongful loss to SAIL in the disposal of export
surplus / rejected plates without reclassification and without free sale
notice system. Pursuant to said
buyer and the seller to export, there must be obligation to export, and there must be an actual export. The obligation may arise by reason ... buyer and the seller to export;
b. There must be an obligation to export;
c. Sale and export are so integrated that the connection between
fold - firstly, not assessing
the bank interest on short term export surplus deposits as 'Business
income', and secondly, the assessee is aggrieved ... considered
view that the interest earned on short term export surplus deposit has
24
to be treated as 'Business income" for the purposes
questionnaire response, participating exporters from
Indonesia have surplus capacity. In addition to the
existing surplus capacity, these exporters have further
plan for expansion of capacity ... markets for the surplus capacity,
it follows that the surplus capacity is likely to be used for
production of goods for export to the Indian
under consideration was
engaged in export business only and Indian sales were only on account of
sale of export surplus and sale of semi finished ... assessee. Indian sales of R.M. Exports
given above are mainly on account of sales of export surplus and sale of
semi finished products which
exporter or
CHA. However, form C and B can be filled up by any person other than
exporter but responsibility with exporter ... stated he is Proprietor of Ambey Garments doing
business of export surplus and his brother Ajay Kumar Vij is also attending
his shop
shall become
dependent on imported food, provided there are nations with
exportable surpluses. Perhaps, this may lead to famine and
abnormal conditions in some parts
