Export - Law Dictionary Search Results
Home Dictionary Name: export Page: 2Export goods
Export goods, s. 2(19) 'export goods' means any goods which are to be taken out of India to a place outside India. [Customs Act, 1962 (52 of 1962), s. 2(19)]...
Income arising out of business of export
Income arising out of business of export, bring within its sweep not only export of any goods or merchandise manufactured or possessed by assessee but also of trading goods, P.R. Prabhakar v. Commissioner of Income Tax, 2006 (6) SCC 86: 2006 (7) SCALE 191: 2006 (6) Supreme 99: 2006 (6) SLT 72: 2006 (9) SCJD 298: 2006 (284) ITR 548. (Income Tax Act, 1961, s. 80HHC)...
Goods exported in bond
Goods exported in bond, occurring in the exclusionary part of the proviso includes also goods exported under excise bond and not only the goods exported under customs bond in the absence of any restrictive words the expression must be given its full meaning [Customs Act, 1962, s. 20 ands. 130E(b)] Gauraw Distributors Pvt. Ltd. v. Commissioner of Customs, New Delhi, (2004) 7 SCC 187....
Brought into and immediate exportation
Brought into and immediate exportation, Expressions 'brought into' and 'immediate exportation' do not comprehend within their sweep the continuous process of transit of goods, by vehicles which merely use the State highways passing through the areas which lie within the municipal limits, Town Municipal Council v. Urmilla Kothari, (1977) 2 SCR 660: (1977) 1 SCC 687 (689): AIR 1977 SC 873. (Karnataka Municipalities Act, 1964, s. 124)...
Exported from
Exported from, The words 'exported from' do not merely indicate 'taking out' but have reference to the taking out of goods which had become part and parcel of the mass of the property of the local area and will not apply to goods in transit i.e. brought into the area for the purpose of being transported out of it', Central India Spinning and Weaving Co. v. Municipal Committee, Wardha, AIR 1958 SC 341: (1958) SCR 1102....
Exportable
Suitable for exportation as exportable products...
To export from India
To export from India, with its grammatical varia-tions and cognate expressions, means to take out of India to a place outside India. [Narcotic Drugs and Psychotropic Substances Act, 1985, s. 2 (xxvi)]...
To export inter-State
To export inter-State, means to take out of a State or Union territory in India to another State or Union territory in India. [Narcotic Drugs and Psycho-tropic Substances Act, 1985, s. 2 (xxvii)]...
Import and Export
Import and Export, means respectively bringing into, or taking out of India any goods by land, sea or air. [Foreign Trade (Development and Regula-tion) Act, 1992 (22 of 1992), s. 2 (e)]...
Delivered for export
Delivered for export, cannot really mean 'exported'. It is straining language too far, Greenalls Manage-ment Ltd. v. Customs and Excise Comrs (Ch D), (2002) 1 WLR 3333....
- << Prev.
- Next >>