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
Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Classification - Used damaged cut rails for melting (melting ...


Proper Classification of Damaged Rails Crucial for Tax Exemption Eligibility Under Notification No. 12/2012.

March 26, 2016

Case Laws     Customs     AT

Classification - Used damaged cut rails for melting (melting scrap) - to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012 or under CTH 73.02 allowing benefit - the goods are to be classified under CTH 73.02 - exemption allowed - AT

View Source

 


 

You may also like:

  1. Rejected damaged paddy is classified under HSN 1006 10 90, not 1006 10 10, as it lacks characteristics of seed quality cereal crop and is unfit for human consumption....

  2. Classification of Rail Cum Road Vehicle - regarding. - Circular

  3. Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the...

  4. Exemption scheme or policy cannot be applied retrospectively. Petitioner purchased a hybrid vehicle and paid applicable tax before the exemption policy was introduced....

  5. Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and...

  6. Levy of service tax with interest and penalty - liquidated damages - While the above Orders have been passed by the Tribunal in 2022, subsequently, CBIC has issued...

  7. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  8. Eligibility clause in relation to an exemption notification is given strict meaning - however, once an assessee satisfies the eligibility clause, the exemption clause...

  9. Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

  10. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

  11. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

  12. The case before CESTAT Chandigarh involved the levy of service tax on "liquidated damages in contracts" for penalty/late delivery charges, under section 66E (e) of the...

  13. Levy of Service Tax - GTA Services - goods are transported by rail - Merely because the appellant had to use the rail transportation in certain occasions, it cannot be...

  14. Exemption under Tonnage Tax Scheme - liquidated damages - disallowance of ‘other operating revenue’ claimed by the assessee as exempt income - liquidated damages cannot...

  15. HC held that income tax exemption under Section 10(26) for Scheduled Tribes is only applicable when income accrues in specified areas under Sixth Schedule. The interest...

 

Quick Updates:Latest Updates