Exported From - Law Dictionary Search Results
Home Dictionary Name: exported from Page 1 of about 149 results ( seconds)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....
Export
Export, includes the taking or sending out of goods by land, sea or air, on consignment or by way of sale, lease, hire-purchase, or under any other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media. [The Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (iv)]Means--(i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise; or(ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or(iii) supplying goods, or providing services, from one unit to another unit or Developer, in the same or different Special Economic Zones, Special Economic Zones Act, 2005, sec. 2(m).With the grammatical variations and cognate expression, means taking out of India of a place outside India, Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regula...
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....
Sale within the course of export
Sale within the course of export, a purchase for the purpose of export like production or manufacture for export, is only an act preparatory to export and cannot be regarded as an act done in the course of the export of the goods out of the territory of India, Burmah Shell Oil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officer, AIR 1961 SC 315: (1961) 1 SCR 902....
In the course of export
In the course of export, the concept of export in Art. 286 of the Constitution of India postulates just as the word import, the existence of two termini as those between which the goods are intended to move or between which they are intended to be transported, and not a mere movement of goods out of the country without any intention of their being landed in specie in some foreign port, State of Kerala v. Cochin Coal Company Ltd., AIR 1961 SC 408: (1961) 1 SCR 219.It is only the sale under which the export is made that is protected by Article 286(12)(b) of the Constitution of India, and that a purchase which precedes such a sale does not fall within its purview though it is made for the purse of, or with a view to export, East India Tobacco Co. v. State of A.P., AIR 1962 SC 1733 (1737): (1963) 1 SCR 404....
Occasions export
Occasions export, where the sale was not directly and substantially connected with export, and where between the seller and ultimate buyers intermediaries were involved, such a sale would not occasion any export, Manganese Ore (India) Ltd. v. Regional Assistant Commissioner of Sales Tax, AIR 1976 SC 410 (412). [Central Sales Tax Act, 1956, s. 5(1)]...
Export and Import
Export and Import, means, respectively, export from or import into India or any other country of goods or services, or both. [Export-Import Bank of India Act, 1981 (28 of 1981), s. 2(d); See also Spices Board Act, 1986 (10 of 1986), s. 2(g)]...
Export value
Export value, in relation to export by way of lease or hire-purchase or under any other similar arrangement, includes the charges, by whatever name called, payable in respect of such lease or hire-purchase or any other similar arrangement. [Foreign Exchange Management (Export of Goods and Services Regulations, 2000, s. 2 (v)]...
In the course of the export
In the course of the export, the law is now well settled that if the property in the goods passes to the buyer after they have for the purpose of export to a foreign country, crossed the customs frontier the sale has taken place in course of the export out of the territory of India, B.K. Wadeyar v. Daulatram Rameshwarlal, AIR 1961 SC 311 (313): (1961) 1 SCR 924....
Gods exported in bond
Gods exported in bond, see, Gourav Distributors (P) Ltd. v. Commissioner of Customs, (2004) 7 SCC 187. [Customs Act, 1962, s. 20, first proviso (as it stood from 13-5-1994 to 26-5-1994)]...
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