Home Highlights July 2014 Year 2014 This

You may also like:

1. Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

2. Classification of supply - Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives - Switch Board Cabinet, though to be used in Railway coaches, cannot...

3. Rate of tax - classification of goods - sales of ‘sports shoes’ and ‘sports apparel’ - The word ‘garments’ in Entry 52 of IV Schedule is of wide import and ‘sports...

4. Classification of goods sold - photo identity cards - The principal contention urged by the Revenue that photo identity cards do not fall under the Entry 71 of Schedule...

5. Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the...

6. Classification of goods - Classification under Entry No. 5513.41.00 or under CTH 6304.19.30 - Import of bed sheets - goods to fall under 5513.41.00 - AT

7. Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

8. Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board...

9. Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and...

10. Classification of goods - rate of tax - Wire Nails - to fall within the meaning of “Fastener” or not - The respondent (Revenue) has to show as to why wire nails are put...

11. Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain...

12. Classification - Applicable rate of tax -the distinction is that the goods forming parts and accessories of motor vehicle would fall under Entry 43(ii) of Part D of...

13. Classification of goods - textile made ups - whether the commodity which is described as an “embroidered ladies suit”, which the respondent claims to be unstitched,...

14. Classification of goods - absorbent cotton wool (non medicated) - ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific...

15. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry