Home Highlights March 2019 Year 2019 This

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1. SSI exemption - affixation of brand name of another person - Firstly the bracelet cannot be said to be a component or part of wrist watches to be used as original...

2. Classification of goods - Goods imported as “Nut tie Bar, Screw, Screw Tip, Locking ring, etc.” from China - the CESTAT noted that the appellant's claim that the...

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

4. Classification - woven goods - labels/labels tapes bearing lace like ornamental designs/images - only choice for the classification now in the present proceedings is...

5. Levy of Service Tax - Design Services or not - The definition of “design services” is very clear and it is wide enough to cover all “design services.” Merely because...

6. Classification of goods - “fashion designing” services. or “design services” - Paragraph 3 does not limit the “fashion designing” services to articles made up of clothes....

7. Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the...

8. Classification of NEBULA Jewellery Watch - Even the dress having diamond on it predominantly can be in a given case said to be a jewellery. Mainly because the NEBULA...

9. Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and...

10. Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The...

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

12. 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’...

13. Classification of goods - ‘CRAX Corn Rings’ - ‘Natkhat Wheat Puffs’ - to be classified under CTH 19059030 as ‘extruded or expanded products, savoury or salted’ and not...

14. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

15. Recovery of duty drawback - export of Alloy Steel Forging Rings - Rejection of classification of goods under CTH 73261990 - The disputed goods require further operation...