Where the goods are sent back as such to the foreign country owing to which of the following reasons it is considered as re-exportation?
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Question 2 of 30
2. Question
1 points
Category: Indirect Tax Laws
Under Section 74(1) when goods capable of being easily identified, which have been imported into India and upon which any duty has been paid on importation ———– % of duty be paid back.
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Question 3 of 30
3. Question
1 points
Category: Indirect Tax Laws
Which of the following conditions are to be satisfied for the purpose of section 74(1)?
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Question 4 of 30
4. Question
1 points
Category: Indirect Tax Laws
Which of the following conditions are to be satisfied for the purpose of section 74(3)?
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Question 5 of 30
5. Question
1 points
Category: Indirect Tax Laws
Under sub-clause (b) of section 74(1), it has been provided that such imported goods should be entered for export within ——— years from the date of payment of duty on the importation.
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Question 6 of 30
6. Question
1 points
Category: Indirect Tax Laws
The authority who has to be satisfied u/s 74 is———-
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Question 7 of 30
7. Question
1 points
Category: Indirect Tax Laws
As per notification, no drawback of import duty will be allowed in respect of which of the following goods, if they have been used after their importation in India?
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Question 8 of 30
8. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export is not more than 3 months then the percentage of import duty to be paid as drawback is —————%
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Incorrect
Question 9 of 30
9. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export more than 3 months but is not more than 6 months then the percentage of import duty to be paid as drawback is ————%
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Incorrect
Question 10 of 30
10. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export more than 6 months but is not more than 9 months then the percentage of import duty to be paid as drawback is —————%
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Incorrect
Question 11 of 30
11. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export more than 9 months but is not more than 12 months then the percentage of import duty to be paid as drawback is —————%
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Incorrect
Question 12 of 30
12. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export more than 12 months but is not more than 15 months then the percentage of import duty to be paid as drawback is ————%
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Incorrect
Question 13 of 30
13. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export more than 15 months but is not more than 18 months then the percentage of import duty to be paid as drawback is ———–%
Correct
Incorrect
Question 14 of 30
14. Question
1 points
Category: Indirect Tax Laws
If the length of the period between the date of clearance for home consumption and the date when the goods are placed under the customs control for export more than 18 months then the percentage of import duty to be paid as drawback is ———%
Correct
Incorrect
Question 15 of 30
15. Question
1 points
Category: Indirect Tax Laws
If the car or specified goods are re-exported immediately————% of the duty paid is refundable.
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Incorrect
Question 16 of 30
16. Question
1 points
Category: Indirect Tax Laws
Percentage of reduction of the drawback is related to use of the motor vehicle per quarter for 1st year is ————% per quarter or part thereof
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Incorrect
Question 17 of 30
17. Question
1 points
Category: Indirect Tax Laws
Percentage of reduction of the drawback is related to use of the motor vehicle per quarter for 2nd year is —————% per quarter or part thereof
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Incorrect
Question 18 of 30
18. Question
1 points
Category: Indirect Tax Laws
Percentage of reduction of the drawback is related to use of the motor vehicle per quarter for 3rd year is ———% per quarter or part thereof
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Incorrect
Question 19 of 30
19. Question
1 points
Category: Indirect Tax Laws
In the case of exports other than by post, the exporter shall at the time of export of the goods state on the shipping bill or bill of export, the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback under section 74 and make a declaration on the relevant shipping bill or bill of export that
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Incorrect
Question 20 of 30
20. Question
1 points
Category: Indirect Tax Laws
Claim under section 75A to be filed within ——— days from the date on which an order permitting clearance and loading of goods for exportation under section 51 is made by proper officer of customs
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Question 21 of 30
21. Question
1 points
Category: Indirect Tax Laws
Which of the following conditions to be satisfied under section 75?
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Incorrect
Question 22 of 30
22. Question
1 points
Category: Indirect Tax Laws
Which of the following conditions to be satisfied under section 75?
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Incorrect
Question 23 of 30
23. Question
1 points
Category: Indirect Tax Laws
Sub-section (1) of section 75 provides that where it appears to the Central Government that in respect of good of any class or description manufactured, processed or on which any operation has been carried out in India, being——–a drawback should be allowed of the duties of customs chargeable under this Act
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Incorrect
Question 24 of 30
24. Question
1 points
Category: Indirect Tax Laws
No drawback is allowed in the case which of the following?
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Incorrect
Question 25 of 30
25. Question
1 points
Category: Indirect Tax Laws
In determining the amount or rate of drawback under this rule, the Central Government shall have regard to ————
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Incorrect
Question 26 of 30
26. Question
1 points
Category: Indirect Tax Laws
Where no drawback is determined, the manufacturer/exporter has to apply for drawback within ———- months seeking a brand rate from the Government giving all date and information about use of inputs, manufacture etc.
Correct
Incorrect
Question 27 of 30
27. Question
1 points
Category: Indirect Tax Laws
Where no drawback is determined, the manufacturer/exporter has to apply for drawback within 3 months seeking a brand rate from the Government giving all date and information about use of inputs, manufacture etc
Correct
Incorrect
Question 28 of 30
28. Question
1 points
Category: Indirect Tax Laws
The upper limit of drawback money or rate determined under rule 3 should not exceed one third of the market price of the export product.
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Incorrect
Question 29 of 30
29. Question
1 points
Category: Indirect Tax Laws
Supplementary claims can be made in prescribed Form within ———— months.
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Incorrect
Question 30 of 30
30. Question
1 points
Category: Indirect Tax Laws
Notwithstanding anything herein before contained, no drawback shall be allowed in respect of any goods, the market price of which is less than the amount of drawback due thereon where the amount of drawback in respect of any goods is less than ————- rupees.
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Incorrect
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