Home Highlights September 2016 Year 2016 This

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1. Whether tool kit can be termed as accessories of final product as envisaged in the definition of ‘input’ - ‘tool kit’ is squarely covered by the definition of ‘input’ - AT

2. Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the...

3. The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to...

4. Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount...

5. Activity amounts to manufacture or not - Whether conversion of pure gold into jewellery amounts to manufacture or processing - Held Yes - HC

6. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

7. Benefit of area based exemption - Industrial Oxygen, Liquid Nitrogen and Nitrogen Gas are ‘Industrial Gases’ based on atmospheric fraction - the industrial gases are...

8. Classification of goods - Class Monitor Home Learning Kit - On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which...

9. GST - The activity undertaken by JEL amounts to manufacture of electricity from the coal as supplied by JSL and is squarely covered in the definition of manufacture'...

10. Conversion of wet blue leather into finished leather is Manufacture

11. Classification of goods - rate of GST - the product conversion kit is specific to a particular engine i.e. auto rickshaw (three wheeler) - the LPG Conversion Kits are...

12. Classification of car air-conditioning kit - if a kit and compressor are sold in a singular invoice or in one pricing, it will go out of item no.8 and duty will be paid...

13. Classification of goods - CRP Test Kit - Hb1Ac Test Kit - The impugned product CRP Test kit is based on mice anti- CRP antibody / mice antisera and thus covered under...

14. Manufacture - Conversion of pure platinum to colloidal platinum catalyst - The name, character and use of the raw material (metallic platinum) thus, changes by its...

15. Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into...