Home Highlights March 2014 Year 2014 This

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1. Cenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 - What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol”...

2. Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central...

3. Benefit of N/N. 4/2006-CE - exempt Kerosene(SKO) for ultimate sale through PDS - - using SKO as interface for pumping it into pipelines, the product leaving the factory...

4. Classification of goods - mixed fuel oil (MFO) - Order of tribunal holding that, the MFO in the present case was classifiable under Tariff Heading 27101119 and Chapter...

5. Classification - manufacturing - motor spirit or Organic Composite Solvent - the chemical analysis report does not establish that the disputed goods fulfil the...

6. Conversion of shipping bills from free to Advance License shipping bills - the request for conversion was to the schemes involving same level of examination and hence,...

7. CENVAT credit - Aviation fuel - definition of inputs expressly excludes Light diesel oil, HSD and motor spirit. In that case the credit on Aviation turbine fuel cannot...

8. Valuation - inclusion of delivery (transportation) charges of HSD and motor spirit - When the delivery charges are separately mentioned in the invoices just because the...

9. Classification of goods - rate of tax - Composite supply or mixed supply - The mixed supply of Instant mix flour of Gota/Methi Gota with Chutney powder/Kadi Chutney...

10. Classification of goods - rate of GST - Applicable HSN Code - manufacture and sale of ready to prepare cook products like Dosai Mix, Idly Mix, Tiffen Mix, Sweet Mix,...

11. Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete...

12. Classification of goods - rate of GST - products are mixture of flours of cereals and dried leguminous or not - the above explanatory note and entry in serial number 59...

13. Conversion of shipping bills - conversion from Draw Back Scheme to Advance License Scheme - The Tribunal examined the provisions of Circular No. 36/2010 and concluded...

14. Classification of goods - Composite supply or Mix supply - The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be...

15. Manufacture - Grinding & Mixing of Glass Frit - Dilution & Mixing of Prepared Inorganic Pigments - - Pigments were mixed with the Silica Powder and therefore, mixing of...