Home Highlights February 2018 Year 2018 This

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1. Classification of goods - imported sulphonated fish oil - as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - AT

2. Seeking release of the goods imported - betelnuts/supari described as Menthol Scented Sweet Supari (“goods”) - nature of the mix created - The petitioner sought...

3. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

4. Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's...

5. Valuation of imported goods - Sludge/Sediments found in the vessel imported for breaking - The Tribunal held that, the department could not establish conclusively that...

6. Classification of imported goods - when a particular laboratory does not have the testing facilities, the test report of the said laboratory without having facilities of...

7. Mis-declaration and mis-classification of goods - It is unfair to allege that the appellants have mis-declared the goods without any categorical finding of an expert...

8. Classification of imported oil - In the absence of any categorical finding of the Dy. Chief Chemist that the product is furnace oil, the non-confirming oil has to be...

9. Classification of goods - lamp oil (trade name - Deepa Jyothi Lamp Oil) - Though the Mahara Jyothi is marketed as lamp oil, classification can be done only as per the...

10. Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

11. Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable...

12. Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product -...

13. Violation of import condition - goods (Raw Petroleum Coke) having sulphur content in excess of 7% - the Tribunal opined that no harm will be caused by provisionally...

14. Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - allegation of improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C - it...

15. kerosene oil or not - Mixed Mineral Hydrocarbon Oil - The test report from the Mumbai Laboratory as well as the re-testing report from CRCL, New Delhi clearly indicate...