Home Highlights July 2014 Year 2014 This

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1. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

2. Duty demand - Manufacturing activity or not - appellant do not manufacture any component of lamp shade/chandeliers or other light fittings but procure the various...

3. Demand of Differential Tax - transfer of right to use - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the...

4. Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board...

5. The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite...

6. Import of goods at concessional rate of duty - Process amounting to manufacture - Assembly from semi-knockdown condition to full TV - Goods imported not in...

7. The appeal centered around the import of consignments comprising 'frames' and 'slides' of handguns by the writ petitioner (Syndicate), which were seized by the...

8. Validity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara...

9. Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -...

10. Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to...

11. Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would...

12. Collection of differential tax - The First Bill was pending in the Legislative Assembly of the State when the Assembly was dissolved. As per Article 196(5) of the...

13. GST - Valuation - job work - amortization of cost of moulds and dies etc. - if the contract between OEM and component manufacturer was for supply of components made by...

14. Classification of goods - Self-ordering Kiosks' imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in...

15. Assembly of bought out items, parts, components, etc for testing purpose liable to duty of Excise - SC