Home Highlights June 2018 Year 2018 This

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

2. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

3. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

4. Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no...

5. Manufacture - Classification - tobacco products - production of retail packs pouches amounts to manufacture - classifiable as other manufactured tobacco, particularly...

6. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

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

8. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

9. Classification of goods - Classification of 'dry concrete mixture', loose or packed, manufactured by the appellant – Goods to fall under 3824.90 -'dry mix concrete' and...

10. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

11. Classification of goods - product manufactured as ‘Lassi’ but named as ‘laban’ - be classified as Lassi under Description of Goods or otherwise? - Inferring from the...

12. Classification of imported goods - import of insulated boxes designed for carrying vaccines and blood - The Tribunal agreed with the Respondents (Importer), noting that...

13. Classification of imported goods - I Stat Blood Gas Investigation Cartridges - I Stat Wireless Analysers with printer kit - I Stat Alinity Instruments with accessories -...

14. Classification of goods - unclassified goods - manufacturing of chemical in the brand name of ‘AT-PLAST’ - The Tribunal while coming to the conclusion has held that the...

15. Denial of Cenvat credit - capital goods or inputs - Classification of goods - classification of the goods cannot be changed at the hands of the recipients of ‘inputs’...