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Showing 41 to 60 of 154 Records Search Text: Connaught plaza restaurant ltd |
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2018 (6) TMI 516 - AUTHORITY FOR ADVANCE RULINGS, GUJARAT Classification of goods - Supply of goods - applicable rate of GST - Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage - Whether the goods supplied by the applicant are covered under Sl. No. 192 of Schedule II of N/N. 1/2017-Central Tax (Rate), dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017 and the Integrated Goods and Se... ... ...
2015 (4) TMI 489 - CESTAT MUMBAI Waiver of pre deposit - appeal were filed before the amendment - Non compliance with pre deposit condition - Amendment in Section 35F - Held that:- In view of the section 35F, the statute provides that appeal shall be entertained only when the 7.5% or 10% as the case may be of duty is deposited. - as regard appeal procedure in this appellate Tribunal, the moment appeal is filed, it attains the stage of entertaining the appeal by the Tribunal. Unlike procedure in the Hon'ble High Court and Hon'bl... ... ...
2003 (1) TMI 160 - CEGAT, NEW DELHI S/Shri S.S. Kang, Member (J) and V.K. Agrawal, Member (T)
[Order per : V.K. Agrawal, Member (T)]. - In these two Appeals, filed by M/s. Connaught Plaza Restaurants Pvt. Ltd. and Revenue, arising out of two Order-in-Original Nos. 12/2000 and 40/2001 both passed by the Commissioner, Central Excise, the issue involved is whether the process of conversion of 'soft serve mix' to 'soft serve' amounts to manufacture, whether the product 'soft serve' is classifiable under Heading 04.04 of the S... ... ...
2021 (7) TMI 265 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA Classification of goods - rate of tax - alcohol based hand santizer - classifiable under Heading 3808 under the Customs Tariff Act taxable at 18% or classifiable under HSN 3004 taxable taxable 12%? - HELD THAT:- The alcohol-based hand sanitizers are commonly understood as hand hygiene product used to disinfect the hands from disease spreading germs. It is not commonly considered as a medicine used for the treatment or prevention of any disease or ailment. Even during the current pandemic, the us... ... ...
2021 (7) TMI 264 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA Classification of goods - rate of tax - Isopropyl rubbing alcohol IP - Chlorhexidine Gluconate and Isopropyl Alcohol solution - medicaments or not - classifiable under the HSN 3808 taxable at 18% or at 12% under HSN 3004? - applicability of Schedule III of Notification No 01/2017-Central Tax (Rate) dated 28-06-2017 - HELD THAT:- Chapter 3004 of the Customs Tariff covers medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses. Though the terms therapeutic and prop... ... ...
2020 (11) TMI 1028 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH Classification of goods - Vaccine Carrier - Vaccine Cold Box - falling under chapter 90-MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other instruments and appliances used in medical science and attracting rate of tax @ 6% each under Central, State Tax or not? - falling under chapter 39 PLASTICS AND ARTICLES THEREOF chapter heading 3923, subheading 392310 and Tariff item 39231030 as Insulated ware attracting rate of tax @ 9... ... ...
2020 (1) TMI 977 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH Classification of goods - Fried Fryums of different shapes, sizes and varieties which are ready to eat - applicable HSN code and GST rate - HELD THAT:- Heading 2106 is an omnibus heading covering all kind of edible preparations, not elsewhere specified or included. Chapter Note 5 provides an inclusive definition of this heading and covers preparations for use either directly or after processing, for human consumption. In 5(b) above preparation for use after processing has been included and menti... ... ...
2020 (1) TMI 882 - APPELLATE Authority for Advance Ruling Uttar Pradesh Classification of goods - Odomos - whether classified under Chapter 38 of Customs Tariff Act and is classified under HSN 3808 91 91 or otherwise? - challenge to AAR decision. Whether the order passed by the Authority for Advance Ruling is illegal and not sustainable because the authority ignored the comments submitted by the department in response to the Application filed by the Applicant? - HELD THAT:- The ruling has been given by the AAR by way of a speaking order and there is no evidence that... ... ...
2019 (5) TMI 216 - CESTAT NEW DELHI Classification of goods - DSN Capsule - Beneficiale Liquid - whether classified under Chapter 3004 and 2106? - SSI Exemption - clearance of goods from the notified area in the state of Uttarakhand - benefit of N/N. 49/2003-CE dated 10.6.2003 - HELD THAT:- The department has drawn the sample and sent for the test to the CRCL, which is authorised Government body, for test of the product, in question. In this case the appellant have not contested the report by the CRCL. There is a system of retest ... ... ...
2018 (10) TMI 299 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - Rate of tax - Slate for Teacher - Slate for Student - job-work - receipt of manufacturing services on physical inputs (goods) owned by others by M/s. Raja Slates Pvt. Ltd. Held that:- From the technical specification of Teachers Slate and Students Slate , we find that the same are clearly designed to be used for writing or drawing with slate pen and chalk. The material specified to be used in Teachers Slate is Pine wood base MDF (Medium Density Fibre) and it should be w... ... ...
2024 (11) TMI 789 - CESTAT BANGALORE Concessional rate of duty - manufacture of Gold Dore Bars having purity less than 95% - Admissibility of the benefit of exemption under Sl. No.189 of the Notification No. 12/2012CE dated 17.03.2012 - HELD THAT:- We find that the Learned Commissioner, while analysing the dictionary/popular meaning of Gold Bar and applying common parlance test to it, has categorically made an observation that the claim of the appellant that Gold Bar includes Gold Dore Bar cannot be accepted since there is a marked... ... ...
2023 (4) TMI 1033 - CESTAT NEW DELHI Classification of imported goods - Papad (Topioca) (imported from China) - to be classified under CTH 19030000 or under the heading 19059040? - demand of differential duty with interest - extended period of limitation - penalties - HELD THAT:- The settled principle for considering the issue of classification as laid down in catena of judgments is principle of common parlance, how the product is known in the commercial world. The term Tapioca in Hindi is commonly known as Sabudana and is availabl... ... ...
2022 (12) TMI 619 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI Seeking lifting of corporate veil - Recovery of dues - dispute related to Joint Venture Agreement between the parties - Learned counsel for the HUDCO at this juncture has submitted that corporate veil of the Bakshi Holdings Pvt. Ltd. need to be lifted and shares held by Bakshi Holdings Pvt. Ltd. also held to be covered by the direction issued by Recovery Officer. HELD THAT:- We have noticed that on the application which was filed by the HUDCO on which order was passed on 02.02.2016 was only with... ... ...
2022 (7) TMI 471 - Supreme Court Classification of imported goods - dried pomegranate seeds/anardana - to be be classified under Heading 0813 of the Tariff entries issued under the Customs Tariff Act, 1975 or under Heading 1209 as claimed by the importers? - HELD THAT:- Chapter Note 3 of Chapter 12 states that for the purpose of Heading 12.09, the seeds specified therein, which include seeds of fruit trees, are to be regarded as seeds of a kind use of sowing . Chapter Note 3, therefore, creates a fiction when it stipulates that... ... ...
2022 (2) TMI 1106 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU The Appellate Authority dismissed the appeal, ruling that toys containing electronic components for secondary functions (like lights and music) must be classified as "Electronic Toys" under GST, attracting 18% tax rate. Despite appellant's argument that these manually operated toys should not be considered electronic in common parlance, the Authority determined that any presence of electronic circuits necessitates classification as "Electronic Toys." The decision referenced international standards (GB standard 19865-2005) and upheld that toys with any function dependent on electricity fall within the electronic toys category regardless of whether electronics serve only secondary functions.
2021 (10) TMI 1116 - AUTHORITY FOR ADVANCE RULING, TAMILNADU Classification of goods - four toys in which physical force is the primary action and have electronic circuits/parts for providing light, music, horn etc arc electronic toys - whether these toys will be taxable at 18% GST as per Sl.No. 440 of Schedule-III of the rate Notification or Other than electronic toys attracting 12% GST as per Sl.No. 228 of Schedule --II of the rate Notification - HELD THAT:- The applicant arc trading the toys , viz., Children s Scooter, Smart Tri-cycle, Activity Ride-on... ... ...
2020 (8) TMI 907 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH Classification of goods - HSN code - Papad and papad pipes of different shapes, sizes and varieties (commonly known as Fryums) - classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975 or not - applicable rate of GST - Applicability of Sl. No. 23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended - HELD THAT:- It is now well settled principle of interpretation of statue that the word not defined in the statute must b... ... ...
2019 (7) TMI 1607 - APPELLATE AUTHORITY FOR ADVANCE RULING GUJARAT Classification of goods - Fanta Fruity Orange - whether the product Fanta Fruity Orange being manufactured and supplied by the appellant is appropriately classifiable under Sub-heading 2202 10 or under Tariff Item 2202 99 20 or 2202 99 90? - challenge to AAR decision. HELD THAT:- On going through the Explanatory Notes of HSN and the contents of the product Fanta Fruity Orange it is evident that the product Fanta Fruity Orange fully conforms to the description given in Explanatory Notes of HSN fo... ... ...
2016 (6) TMI 218 - DELHI HIGH COURT Investigation u/s 235(2) to investigate the affairs of a company - CLB quashed the investigation proceedings - Maintainability of appeal - Held that:- The present appeal oversteps its statutory applicability. What is undisputed is that the appellant fails to meet the threshold of 10% share of the total voting power as is necessary under section 235 of the Act. Therefore, that is his first impediment in directing an investigation and the application under section 235 as well as this appeal would ... ... ...
2014 (12) TMI 769 - CESTAT MUMBAI Commercial propane cleared as liquefied petroleum gases - concessional rate of duty - Classification of goods - commercial parlance test - LPG classifiable under CTH 2711 19 00 or under CTH 2611 12 00 - Notification 4/2006-C.E., dated 1-3-2006 - Entry at serial No. 27 - Held that:- These goods are nothing but gases at the ambient temperature and pressure and are of petroleum origin. However, these gases get liquefied even at the normal temperature but at certain pressure. Such goods are termed a... ... ...
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