PRACTICE AREAS

Customs

  • Tariff Classification
  • Interpretation of End Use and other Notifications
  • Export Promotion Schemes such as Advance Authorization, EPCG, duty scrips
  • Related Party Transactions / Arms length transaction / SVB
  • Compliances under other laws including MRP, labelling of packages, residual life requirements, etc.
  • Warehousing provisions
  • High Sea Sales
  • Inclusions in value relating to royalty, engineering costs, demurrage and other payments made as a condition of sale
  • Import of software – packaged and canned, on payment of license fee or royalty
  • Drawback

Excise

  • Excisability and manufacture
  • Cenvat Credit
  • Valuation – transaction value and MRP based assessment
  • Interpretation of conditional and other notifications
  • Tariff Classification
  • Rebate, remission and exports under bond
  • Input Service Distribution
  • Procedures for units having dutiable and exempted clearances
  • Collection of amounts as duty – Section 11D
  • Special procedures relating to textiles and made up articles
  • Returned Goods

Safeguard / Antidumping

  • When there is a surge in imports causing serious injury to producers in India, the Government of India ( DG Safeguards) can levy safeguard duties to offset the injury from the imports
  • When exports to India are made at dumped prices, by foreign producers, which cause injury to the domestic producers, the Government of India (DGAD) can levy anti-dumping duties on the imports from such countries
  • We represent Indian producers, as well as foreign producers, exporters and importers for and against the levy of duties in India as well in other jurisdictions abroad.

Service Tax

  • Negative List
  • Declared List
  • Exclusions from gross value including reimbursement of expenses
  • Cenvat Credit
  • Works / Turnkey / EPC Contract
  • Exemptions
  • Documentation / Procedures
  • Levy under Reverse Charge mechanism
  • Point of Taxation
  • Export / Import of Services - Place of provision of services

Subsidy / Countervailling Duty

  • If goods are exported to India, from a country, which has conferred a benefit or a subsidy in relation to such goods, the Government of India (MOC) may levy duties to offset the benefit arising from the subsidy
  • We represent Indian producers / exporters facing actions by other Governments, as well as foreign producers / exporters facing action in India
  • We also represent Indian producers, seeking levy of countervailing duties on imports

DGFT

  • Interpretation of policy provisions
  • Procedural and legal requirements relating to licences, authorisations, etc.
  • Seeking clarifications on policy provision
  • Assisting in closure / regularisation / redemption under various schemes in the Foreign Trade policy
  • Matters relating to PIC (Policy Interpretation Committee) & PRC (Policy Relaxation Committee)
  • EPCG Committee for matters relating to EPCG scheme, Norms Committee for fixation of input-output norms
  • Import License for restricted category items
  • Matters relating to Deemed Exports

VAT

  • Intra state transactions with special focus on credits
  • VAT – Maharashtra, Delhi, Gujarat, Punjab, West Bengal and other states
  • Central Sales Tax
  • Levy of sales tax in the course of import
  • Distinction between sale and service

EOU / SEZ

  • Special procedures relating to bonding, debonding, DTA sales, in relation to EOUs
  • SEZ Act

Others

  • Legal Metrology
  • Competition Law
  • FERA / FEMA
  • Money Laundering Act
  • Drugs and Cosmetics Act
  • Miscellaneous