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Applicability of tcs on high seas sales of scrap

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(Querist)
27 September 2013 a Indian Company sold scrap on High Seas Sale Basis.Is there any Liability of Collecting TCS on Indian Company. Kindly Refer Sections & Case Laws (If Any)
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
07 October 2013 Since high sea sale transactions are effected before arrival of goods to the country, no sales tax is applicable on imports under high sea sale. High sea sales are carried out outside territory of a country.
sales tax on export

Who is involved in central excise benefits/levies on high sea sale.

As per customs and central excise, the goods are imported in the name of high sea sale buyer and all benefits and levies are involved with the new buyer (final buyer). Necessary formalities under central excise need to be followed by the final buyer under high sea sale imports.
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Shobhit Jain

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Shobhit Jain (Querist)
03 December 2013 can you please kindly some reference for the same (Either case laws or any notifications)
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