Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Classification of pleasure vessel – under Rule 3(c) when the ...


Pleasure Vessel Classification Defaults to Rule 3(c) When Not Covered by Rule 3(a) or 3(b.

January 5, 2012

Case Laws     Central Excise     AT

Classification of pleasure vessel – under Rule 3(c) when the goods cannot be classified by reference to Rule 3 (a) & (b) they shall be classified under heading which occurs last in the numerical order among those which equally merit consideration .... - AT

View Source

 


 

You may also like:

  1. Classification of imported goods - two vessels declared as ‘Excursion Boat Monterey 180 FSW/Volvo Penta 3.0 GL; 135 HP’ - The declared classification prevails by default...

  2. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

  3. Classification of goods - all of them are supplied to Railway - as per Rule 3(a) and 3(c) of Rules for Interpretation the classification under heading No.8607 is appropriate.

  4. Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

  5. The GOI amended import policies under Foreign Trade (Development & Regulation) Act, 1992, modifying restrictions on vessels under CTH 890690. Items under codes...

  6. Classification of vessel- Seismographic research vessel or Light vessels, fire floats etc. - , CTH 8906 which covers scientific research vessels is the most appropriate...

  7. Classification of the proposed items of import - Optoma Creative Touch 3-series Interactive Flat Panel (IFP) - For such an item similar to the subject goods, the issue...

  8. Classification of vessels - Offshore Hunter - the correct classification would be CSTH 89019000 which covers "Other vessels for transport of the goods and other vessels...

  9. Classification of composite supply - works contract service - Explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction...

  10. Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these...

  11. Classification of imported goods - Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery...

  12. Import of Anchor-Handling Tug/Supply Vessel (AHTS) - Classification - Even if the vessel has a capacity to do anchor handling, even then it would remain as a supply...

  13. The AAR ruled that fish finders cannot be classified as parts of vessels under Chapter headings 8901, 8902, 8904, 8905, 8906, or 8907, and therefore are not eligible for...

  14. Classification of imported goods - Big Cola - Big Orange Cola - Big Lemon etc. - In our view neither carbonated beverage alone nor fruit juice alone gives the essential...

  15. Classification of services - Online Information and Database Retrieval Services - Type-3 test administrative solution offered by the Respondent Company to its clients in...

 

Quick Updates:Latest Updates