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Hasty passage of GST Bills - Customs loses power to levy IGST on Import of Goods!!


Customs Power to levy IGST

It is like arguing I will not pay CVD on animals imported under the existing law as there is no excise duty on them as they are not manufactured. There is something called deeming fiction under Sec 3 of the Customs Tariff Act which takes care of these issues.

bipin agarwal 06/04/2017

 
Re :Customs Power to levy IGST

Actually i could not decipher whether the comments made by learned commentator supports the content of the column or otherwise.

If there is no Excise duty shown in the CE Tariff against the entries pertaining to live animals [Chapter 1 of CETA, 1985] why would/should one pay CVD on imports of live animals?

By the way, section 3 of the CEA 1944 provides enlightenment in this context,
Deeming fiction some other time.

Parth Banerji

t r 06/04/2017

 

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