CA Final IDT
CA Final Indirect Tax Laws (Volume 2) by Aggarwal/Gour

Ca Final Indirect Tax Laws (Volume 2) By Aggarwal/Gour

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Overview of Ca Final Indirect Tax Laws (Volume 2) By Aggarwal/Gour

Ca final indirect tax laws (volume 2) by aggarwal/gour

Contributors & Book Details of Ca Final Indirect Tax Laws (Volume 2) By Aggarwal/Gour

Author AGGARWAL/GOUR
Publisher Carvinowledge Press (CNP India)
Publication Year 9th edition, 2016
Language English
ISBN-13 9789384833534

Table of contents

1. Basic Concepts of Customs

  1. Background of Customs Law
  2. Customs Duty
  3. Sources of Customs Law
  4. Distinction Between Rules and Regulations
  5. India includes the Territorial Waters of India [Section 2(27)]
  6. Indian Customs Waters
  7. Indian Territorial Waters
  8. Goods [Section 2(22)]
  9. Important Concepts Relating to Customs Duty
  10. Types of Goods
  11. Customs Officers [Section 3]
  12. Foreign Going Vessel/Aircraft [Section 2(21)]
  13. Taxable Event
2. Types of Duties
  1. Classification of Goods
  2. Types of Import Duties
  3. Customs Tariff Act 1975
  4. NCCD Duty of Customs
  5. Circumstances Where Anti-Subsidy and Anti-Dumping Cannot be Levied
3. Import
  1. Duty on Pilfered Goods [Section 13]
  2. Valuation of Goods [Section 14]
  3. Relevant Date for Rate of Duty and Tariff Valuation [Sections 15 and 16]
  4. Assessment [Section 17]
  5. Provisional Assessment [Section 18]
  6. Re-importation of Goods [Section 20]
  7. Jetsam, Flotsam, Derelict and Wreckage [Section 21]
  8. Abatement of Duty (Value) on Damaged Goods [Section 22]
  9. Remission of Duty (Lost) [Section 23]
  10. Denaturing of the Goods (e.g. Alcohol or Spirit) [Section 24]
  11. Power of Central Govt. to Grant Exemption [Section 25]
  12. Refund of Export Duty in Certain Cases [Section 26]
  13. Arrival of Vessel/Aircraft at Customs Port/Airport Only [Section 29]
  14. Import General Manifest/Import Report [Section 30]
  15. Unloading of Goods [Section 31]
  16. [Section 32]
  17. [Section 33 to 36]
  18. Boat Note [Section 35]
  19. Power to Board Conveyances [Section 37]
  20. Power to Require Production of Documents and Ask Questions [Section 38]
  21. Export Goods not to be Loaded Unless Duly Passed by Proper Officer [Section 40]
  22. NO conveyance to leave without written order – application to Both imported andexport goods [Section 42]
  23. Exemption of certain classes of Conveyance from certain provision of this chapter[Section 43]
  24. Custody [Section 45]
  25. Filing of “Bill of Entry” [Section 46]
  26. Removal of Goods [Section 47]
  27. Disposal of Goods [Section 48]
  28. Warehousing without Warehousing [Section 49]
4. Valuation
  1. Meaning of Valuation
  2. Summary Chart of Section 14(1) and Section 14(2)
  3. Customs Valuation (Determination of VALUE of Imported Goods) Rules, 2007Import Valuation (w.e.f 10th Oct., 2007)
  4. Import Valuation Rules
  5. Normal Transaction Value
  6. Summary Chart for Computation of Assessable Value
  7. Determination of Value of Goods Purchased on High Seas Basis
  8. Rule 5: Value Based on Similar Goods
5. Export Procedures
  1. Customs Valuation (Determination of Value of Export Goods) Rules, 2007 ExportProcedures
  2. The Relevant Rate of Duty Shall be the Rate Prevailing on the Date on Which Bill ofExport is Presented [Section 16]
  3. Refund of Duty and Interest (Import) [Section 27]
  4. Export General Manifest [Section 41]
6. Transit and Transshipment
  1. Transit and Transhipment [Section 52 to Section 55]
7. Warehousing
  1. Warehouses
  2. Warehousing Bond [Section 59]
  3. Permission for Warehousing [Section 60]
  4. Period of Warehousing [Section 61]
  5. Rights During Warehousing
  6. Manufacturer during Warehouse [Section 65]
  7. Power to Exempt Imported Materials used in the Manufacture of Goods inWarehouse [Section 66]
  8. Transfer of Warehoused Goods From One Warehouse to Another[Section 67]
  9. Clearance of Warehoused Goods for Home Consumption
  10. [Section 68]
  11. Clearance of Warehoused Goods for Exportation [Section 69]
  12. Duty in Case of Volatile Goods [Section 70]
  13. Removal of Goods from Warehouse [Section 71]
  14. Consequences of Default [Section 72]
  15. Cancellation of Bond [Section 73]
8. Duty Drawback
  1. Duty Drawback (DBK)
  2. Reduction of Drawback [as per Section 74]
  3. Drawback [Section 75]
  4. Interest Payment if Drawback Paid Late [Section 75A]
  5. Prohibition on Draw-Back [Section 76]
  6. Flow Chart of Duty Drawback
9. Baggage, Stores, Import by Post and Coastal Goods
  1. Baggage (Section 77 to 81)
  2. Baggage Clearance System
  3. Baggage Rules 1998
  4. Import by Post
  5. Stores
  6. Coastal Goods
10. Search Seizure, Confiscation and Miscellaneous Provisions
  1. Power of Customs Authorities to Search Suspected Personsis as Follows
  2. Persons to be searched may require to be taken before Gazetted Officer ofcustoms or magistrate [Section 102]
  3. Power to screen or X-ray bodies of suspected persons for detecting secreted goods [Section 103]
  4. Power to Arrest [Section 104]
  5. Power to Search Premises [Section 105]
  6. Power to inspect [Section 106A]
  7. Power to Examine Persons [Section 107]
  8. Power to Summon Persons to give Evidence and Produce Documents [Section 108]
  9. Power to Require Production of Order Permitting Clearance of Goods Imported byLand [Section 109]
  10. Seizure of Goods, Documents and Things [Section 110]
  11. Seizure u/s 110 of Customs
  12. Provisional Release of Goods, Documents and Things Seized Pending Adjudication[Section 110A]
  13. Confiscation of Goods, Conveyance and Penalty on Improper Importation andExportation
  14. Confiscation of Improperly Imported Goods etc. [Section 111]
  15. Confiscation of Goods Attempted to be Improperly Exported, etc. [Section 113]
  16. Confiscation of Conveyances [Section 115]
11. Foreign Trade Policy (1st April, 2015 - 31st March, 2020)

Unit I : Legal Framework and Trade Facilitation

  1. Legal Framework
  2. Trade Facilitation & Ease Of Doing Business

Unit II : General Provisions Regarding Imports and Exports

  1. Importer-Exporter Code / e-IEC
  2. Prohibitions (Country and Product Specific)
  3. Import / Export Through State Trading Enterprises
  4. Trade with Specific Countries
  5. Import of Specific Categories of Goods
  6. Import Policy for Second Hand Goods
  7. Import Policy for Metallic Waste and Scraps
  8. Other Provisions Related to Imports
  9. Exports
  10. Exports of Specific Categories
  11. Payments and Receipts on Imports / Exports
  12. Export Promotion Councils
  13. Policy Interpretation and Relaxations
  14. Self Certification of Originating Goods

Unit III : Exports From India Schemes

  1. Objective
  2. Merchandise Exports from India Scheme (MEIS)
  3. Service Exports from India Scheme (SEIS)
  4. Distinguish Between MEIS and SEIS
  5. Common Provisions for Exports from India Schemes (MEIS and SEIS)

Unit IV : Duty Exemption / Remission Schemes

  1. Objective
  2. Duty Free Import Authorisation Scheme (DFIA)
  3. Schemes for Exporters of Gems and Jewellery
  4. Duty Exemption Schemes

Unit V : Export Promotion Capital Goods (EPCG) Scheme

  1. Objective
  2. EPCG Scheme

Unit VI : Export Oriented Units (EOUS), Electronics Hardware Technology Parks(EHTPS), Software Technology Parks (STPS) and Bio-Technology Parks (BTPS)

  1. Introduction and Objective
  2. Export and Import of Goods

Unit VII : Deemed Exports

  1. Objective

Unit VIII : Quality Complaints and Trade Disputes

  1. Objective
  2. Provisions in FT (D&R) Act & FT (Regulation) Rules for necessary action against erring exporters/importers
  3. Mechanism for handling of Complaints/ Disputes

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