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Showing 81 to 100 of 154 Records Search Text: Connaught plaza restaurant ltd |
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2021 (1) TMI 592 - AUTHORITY FOR ADVANCE RULING, GUJARAT Levy of GST - PAPAD of different shapes and sizes in un-cooked condition - Classification of goods - rate of tax - HELD THAT:- The main ingredient of their product i.e. so called Papad of different shapes and sizes i.e. Fryums is wheat flour, superfine wheat flour, whereas main ingredient of Papad is batter of Pulses i.e. Moong dal, Udad Dal, black pepper and not of wheat Flour and Maida. In the market most popular papad are of Moong dal Papad and Udad dal papad . Therefore, main ingredients of ... ... ...
2021 (1) TMI 589 - AUTHORITY FOR ADVANCE RULING, GUJARAT Levy of GST - sale of Fryums manufactured by the applicant - Classification of goods - rate of tax - HELD THAT:- The main ingredient of their product i.e. so called Papad of different shapes and sizes i.e. Fryums is wheat flour, superfine wheat flour, whereas main ingredient of Papad is batter of Pulses i.e. Moong dal, Udad Dal, black pepper and not of wheat Flour and Maida. In the market most popular papad are of Moong dal Papad and Udad dal papad . Therefore, main ingredients of both the Produ... ... ...
2021 (1) TMI 548 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - rate of GST - Papad of different shapes and sizes - applicant in his submission has tried to equate un-fried Fryums with Papad under Tariff Item as 1905 90 40 - HELD THAT:- What is Papad has not been defined or clarified under Customs Tariff Act, 1975, the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), the Gujarat Goods and Services Tax Act, 2017 (GGST Act, 2017), Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act, 2017 or t... ... ...
2021 (1) TMI 547 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - PAPAD of different shapes and sizes manufactured/ supplied by the applicant - whether the product would attract CGST and SGST? - HELD THAT:- The issue of proper classification of the product Fry Snack Foods called Fryums and admissibility of exemption notification under Central Excise regime was examined by the Hon ble Customs, Excise and Gold Appellate Tribunal (CEGAT, as it was known then) in the case of TTK. PHARMA LTD. VERSUS COLLECTOR OF CENTRAL EXCISE [ 1992 (8) T... ... ...
2020 (7) TMI 554 - CESTAT BANGALORE Nestle Milky bar and Eclairs - Benefit of exemption under N/N. 6 /2002-CE dated 1.3.2002 as amended with notifications 3/2006 dated 1/3/2006 and 12/2012 dated 17/3/2012 - classification of goods - Whether the confectionery products cleared by the appellant under Chapter 1704.90 are white chocolate or not? - extended periof of limitation - interest and penalties - HELD THAT:- Both the Revenue as well as the appellant do not dispute the classification of the impugned products under CETH 1704. The ... ... ...
2020 (5) TMI 284 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU Classification of goods - carbonated fruit juices - classified as Fruit Juices or aerated drinks? - challenge to AAR decision - AAR has ruled that The products Richyaa Darner Lemon and Licta Lemon to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. Richyaa Darner Cola , Licta Cola , Richyaa Darner Jeera Soda , Licta Jeera Masala , Richyaa Darner Orange and Licta Orange are classifiable as Other under CTH 22021090. HELD THAT:- The issue of classification of the... ... ...
2015 (6) TMI 1014 - CESTAT CHENNAI Classification - spice powders and mixed spices which are commonly called as masalas - classified under Chapter 0910 9100 of CETA OR Chapter 2103 9040 - Held that:- By respectfully following the judgments of in the case P.C. Duraisamy Vs. CCE (2001 (9) TMI 106 - HIGH COURT OF JUDICATURE AT MADRAS ) and the Tribunal’s decision in the case of Narendra Kumar & Co., (2008 (7) TMI 224 - CESTAT MUMBAI ), we hold the products of various masalas manufactured and cleared by the appellants as listed out i... ... ...
2015 (3) TMI 303 - CESTAT KOLKATA Erection, commissioning or installation service - activity of construction of border-fencing with road along Indo-Bangladesh Border - there are two categories, namely (i) the Executive Agencies; and (ii) the contractors who had carried out the work - Held that:- Revenue has vehemently argued that after insertion of the expression, structure whether pre-fabricated or otherwise , the scope and scheme of levy of service tax under the category of Erection, Commissioning or Installation Service , has... ... ...
2024 (12) TMI 1022 - Supreme Court (LB) Classification of goods - pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres - classifiable as Edible oil under Heading 1513, titled Coconut (Copra) oil, etc. , in Section IIIChapter 15, or as Hair oil under Heading 3305, titled Preparations for use on the hair , in Section VI-Chapter 33, of the First Schedule to the Central Excise Tariff Act, 1985? HELD THAT:- Presently, it is an admitted fact that pure coconut oil is suitable for multiple uses. That notwithst... ... ...
2022 (3) TMI 1300 - AUTHORITY FOR ADVANCE RULING, TAMILNADU The AAR ruled that "Cramp Comfort patch," a self-heating product for menstrual pain relief, should be classified under HSN 3005 rather than HSN 3004. The Authority determined that while the product provides pain relief, it does not qualify as a medicament under HSN 3004 as it lacks certification as a recognized drug treatment for dysmenorrhea. Instead, it falls under HSN 3005 as a non-woven fabric patch with therapeutic purpose. Consequently, the product attracts a 12% GST rate (6% CGST + 6% SGST) per Schedule II of relevant notifications.
2019 (8) TMI 1805 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA Classification of goods - pizza topping - classifiable under Heading 0406 as claimed by the appellant or classifiable under Heading 2106 as determined by the Authority for Advance Ruling, Haryana? - applicability of S. No. 13 of Schedule-1 of Notification No 1/2017-Integrated Tax (Rate) dated June 28, 2017 - HELD THAT:- The impugned item contains vegetable fat as a substantial portion being 22% of the ingredients, apart from mozzarella cheese which is only 14.5% of the combination of ingredients... ... ...
2019 (7) TMI 38 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of goods - Hydraulic Kits - kits were supplied to dealers / distributors or body builders as such from the factory of applicant under CGST Act - HELD THAT:- The Hydraulic Kit is specifically excluded by Note 2(e) to Section 17 which provides that the expression parts and parts and accessories do not apply to machines or apparatus of heading 8401 to 8479 or parts thereof, other than radiators or articles of Section 8481 or 8482 or provide constituting integral parts for engines or ... ... ...
2017 (9) TMI 677 - ALLAHABAD HIGH COURT Insecticide - classification of goods - whether the Tribunal erred in law in classifying "Good Knight Advanced Fast Card" under the residuary entry without establishing that "Good Knight Advanced Fast Card" can by, no conceivable process of reasoning be brought under Entry No. 20 Schedule II of U.P. VAT Act, 2008? Held that: - It is settled law that when one particular item is covered by one specified entry then the Revenue is not permitted to travel to the residuary entry - It is settled law th... ... ...
2025 (3) TMI 549 - GAUHATI HIGH COURT Classification of products manufactured by the petitioner - to be classified under Tariff Item 2202 99 20 as fruit pulp or fruit juice-based drinks or under Tariff Sub-Heading 2202 10 90 as waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured? - invocation of provisions under Section 74 of the CGST Act - fraud or wilful suppression of facts or not - Revenue contends that the classification of the finished products under Assam GST Act... ... ...
2024 (3) TMI 869 - CESTAT BANGLORE Classification of imported goods - fish protein - to be classified under Customs Tariff Heading 3504 0099 or under chapter heading 0511 9190? - suppression of the correct description of the goods/ misdeclaration of goods - invocation of Extended period of limitation. Whether the imported item is fish protein as declared by the appellant or is it processed/demineralised fish scales at as per the test reports? - HELD THAT:- There is no dispute that the Fish Scales have undergone the process called... ... ...
2019 (7) TMI 95 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of goods - Prohance D (Chocolate) - classified under Heading No. 2106 90 91? Or not - whether the said food is covered under the definition of Diabetic Food or not? - whether it can be considered as product of cocoa or a compound preparation for making non-alcoholic beverages? - Sl- No. 46A of Schedule II to N/N. 1/2017-CentraI Tax (Rate) dated 30.06.2017 - HELD THAT:- The subject product is an edible substance consisting of nourishing and nutritive components such as carbohydrate... ... ...
2018 (4) TMI 721 - Supreme Court Classification of goods - coconut oil in packings upto 2 litres/packings upto 500ml - While the assessee(s) contended that coconut oil in small packings is also classifiable as coconut oil under Heading 1513 the revenue claimed classification of the said products as “hair oil” under Heading 3305 while conceding that coconut oil in large packings i.e. beyond 2 Kgs. merited classification under Heading 1513 - Whether classifiable under Heading 1513 or under Heading 3305 of the Central Excise Tarif... ... ...
2018 (3) TMI 2053 - DELHI HIGH COURT Termination of the License Agreement - the Arbitrator s order to maintain the status quo was appropriate under Section 17 of the Arbitration and Conciliation Act, 1996 or not - HELD THAT:- The Arbitrator has held that the respondent has been able to make out a strong prima facie case in its favour based on Clause 22.4 of the License Agreement which restricted the right of the appellant to terminate the License Agreement only in the event of three consecutive defaults by the respondent to pay the... ... ...
2017 (7) TMI 1092 - NATIONAL COMPANY LAW TRIBUNAL, NEW DELHI Acts of oppression and mismanagement - re-election of Mr. Vikram Bakshi as Managing Director - inter-se dispute of the Directors - cessation of Mr. Vikram Bakshi as a sole Managing Director is consequence of mala fide intention of Mc Donald India to pressurize the Petitioner to sell out his shareholding at a throwaway price - Held that:- The finding which we have recorded in the preceding paras do not springs from inter-se dispute of the Directors but goes to the roots of proprietary rights of t... ... ...
2019 (2) TMI 993 - ITAT DELHI Nature of expenditure - expenditure incurred by the assessee on acquiring licenses to use the software - whether it did not confer any enduring benefit on the assessee and has to be allowed as deduction under section 37 (1)? - Held that:- Hon’ble jurisdictional High Court in the cases of Oriental Bank Of Commerce [2018 (4) TMI 1534 - DELHI HIGH COURT] and ACL Wireless Ltd [2013 (12) TMI 1160 - DELHI HIGH COURT] a coordinate Bench of this Tribunal reached a conclusion that the expenditure incurre... ... ...
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