Home Highlights February 2018 Year 2018 This

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1. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

2. Classification of goods - printed computer stationery - items do not fall under Chapter 48.20 but would only fall under Chapter 49 - AT

3. Classification of goods - PP Non-Woven Bags - the goods/articles covered under Chapter 39 cannot be classified under any of the Chapters falling under Section XI....

4. Classification of mixtures - under Chapter 9 or Chapter 21 - The Spice Board clearly indicates the garlic and tamarind as Indian spices. Hence, the addition of these...

5. Classification of goods - The fresh raw green pepper containing substantial moisture is vegetables under Chapter 7 and would not classify as spices under chapter 9.

6. Classification of goods - Mixed Flour which is used for preparing different traditional Indian dishes - ‘Food preparations not elsewhere specified or included’ falling...

7. Classification of goods - Absorbent Cotton Wool IP - Cotton Rolls - goods would fall under Chapter Sub-heading No.5601, 5203 & Chapter 58

8. Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

9. Classification of various spice powder and mixed spices which are commonly called as Masalas - the goods are rightly classifiable under chapter heading 0904 to 0910 and...

10. Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of...

11. Classification of goods - HSN Code - rate of tax - Zip Roll (i.e. Slide Fasteners) - ‘Zip Rolls’ is classifiable under Tariff Item 9607 20 00 - ‘Zip Rolls’ was liable to...

12. HSN code for non-edible neem oil is 1515 90 20, classified under Chapter 15, not Chapter 31 as fertilizer. The product remains neem oil in essential character despite...

13. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

14. Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the...

15. Change of classification of the goods imported by the appellant - Paddle of canoes - Combined reading of Chapter 1(p) of Chapter 95 and 1(p) of Chapter 44 clearly...