Home Highlights June 2014 Year 2014 This

You may also like:

1. Import of machinery - Electronic Sensor Paver Vogele – the machines in question are capable of laying bituminous pavement from 3 meters to 6 meters i.e. less than 7...

2. ‘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

3. Classification of goods - portable hand held electronic ticketing machine - this ticket issuing machines are expressly included in Entry 8470, by no stretch of...

4. Disallowance u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said...

5. Classification of goods - water signal / sensors, pressure sensors, heart film air mass meters / air mass sensors and temperature sensors - The appellants should be...

6. Classification of machine - capability to perform function of sewing machine and/or to perform function of embroidery machine - In case the machine worked for both the...

7. Annual capacity of production - manufacture of 'Pan Masala' - the machine purchased by the assessee is a single track machine, the duty payable by the assessee on the...

8. Classification of services - adjudicating authority held the assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving...

9. Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which...

10. Manufacturing of pan masala - whether the carton shrink wrap machines are packing machines - Held No - AT

11. MACHINE TO MACHINE COMMUNICATIONS - Article

12. Import of multifunctional devices (MFDs) from Canada - second-hand machines - 40 machines are treated as hazardous waste - the MFDs, should have been functional/capable...

13. Benefit of exemption from GST - E-book or not - assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form...

14. Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported...

15. Addition towards depreciation on JCB Machine - JCB machine was used for manual loading and unloading of the finished goods, which otherwise would have required huge...