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 November 2016 Year 2016 This

Manufacture - The assembly of a system from various equipments ...


Turnkey Projects: Not Manufactured Goods Unless Classified Under Specific Tariff Heading.

November 12, 2016

Case Laws     Central Excise     AT

Manufacture - The assembly of a system from various equipments as a ‘turnkey project’ may be a professional performance of a specialized contract which would not, however, render such turnkey projects to be manufactured unless the product that emerges is classifiable under one of the specific headings of the tariff - AT

View Source

 


 

You may also like:

  1. Classification of goods - boora - mishri - batasha - makhana - conversion of sugar into subject goods is “manufacture” - produce/goods are liable to be classified under...

  2. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

  3. Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the...

  4. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

  5. The case pertains to the classification of imported goods, specifically 'prepared additives for cements, mortars or concretes', for the purpose of determining the...

  6. The impugned goods, a '6 Port Connector Assembly' used in manufacturing Patch Panels for connecting computer and telecommunication networks, were initially classified...

  7. Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

  8. Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

  9. Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply...

  10. Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

  11. Classification of goods - Fiber Aluminium Bobbins Dynamically Balanced - to be classified under chapter heading 3923.90

  12. The Advance Ruling Authority clarified the rate of tax under the GST Act for a Sleeping Bag Mk4 large. The classification of goods was determined based on Rule 3a of the...

  13. Classification of goods - aerosol valve - The third Heading 8424 covers, inter alia, mechanical appliances (whether or not hand operated) for projecting, dispersing or...

  14. Classification of goods - CNG Dispenser manufactured and supplied by the Applicant - Section XVI of the GST Tariff covers Chapter Heading 84 and 85 of the GST Tariff....

  15. The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to...

 

Quick Updates:Latest Updates