Home Highlights February 2014 Year 2014 This

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1. Import of goods (wine) - food safety - Labelling Requirement - Assessee would have to comply with a number of conditions like providing details to comply with the local...

2. Classification of goods proposed to be imported - due to the exclusion clause the said label or similar articles in strip would not be covered under Heading 58.06 -...

3. Import of tobacco products - health warnings - Cigarettes and other Tobacco products (Packaging and Labelling), Second Amendment Rules, 2018-reg.

4. Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling)...

5. Royalty receipt - domain registration services - Domain names serve to identify such internet resources with a text base label that is easier to memorise than the...

6. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

7. Classification of imported goods - Navigation System - Multifunctional Devices or not -The Tribunal upheld the Order-in-Appeal No.84/2018, confirming the classification...

8. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

9. Valuation of imported goods - rejection of declared RSP - There is nothing on record to show that the price labels were affixed to the imported goods and sold in the...

10. The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

11. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

12. Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The...

13. Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main...

14. Classification of imported goods - PVC Kane Ace B-564 - The Adjudicating Authority and the Commissioner (Appeals) have not considered this statutory provision of central...

15. DGFT makes amendments in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 2022 Schedule 1 Import Policy. It amends import policies for electronics and IT goods,...