Home Highlights February 2014 Year 2014 This

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1. Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

2. Demand of National Calamity Contingent Duty (NCCD) - classification of goods - heavier hydrocarbons - The show cause notices, in the present Excise Appeal, proceed on...

3. Classification of import of Marine Gas Oil - what was imported was Marine Gas Oil and not Light Diesel Oil and hence the benefit of exemption under CN 21/2002,...

4. Input Tax Credit - evaporation/handling losses of the petroleum products - There would be no ITC for tax paid on the goods specified in Schedule E when used or disposed...

5. 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...

6. Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based...

7. Petroleum jelly variants meant for skin care are classifiable under CTH 3304 as cosmetics, not under CTH 2712 as petroleum jelly. Chapter 27 covers petroleum jelly per...

8. Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of...

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

10. Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil -...

11. Classification of shampoo - whether the product is Medicaments - Classification under sub-heading No.3303.10 or under sub-heading No.3305.00 - Writ petition dismissed - HC

12. Classification of goods - flue gas - merely because it is having contents more than 80% v/v, it cannot be said that the said gas is Nitrogen gas by applying rule 3(b) of...

13. Classification of supply - supply of cooking gas through pipeline from the gas banks installed at the project premises - the applicant is providing facility and property...

14. Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP...

15. ‘Electronic gas lighter’ - Classification - electronic gas lighter is not an electronic good operated through electricity or devices like sensor, but it is operated manually - HC