Home Highlights September 2019 Year 2019 This

You may also like:

1. Assessee is getting the branded alcoholic beverages manufactured from different contract bottling units on contracts basis is Franchisee service and not Management...

2. Levy of Service tax - various fees paid by the appellant to the State Excise Department or to the Government or Government agencies during their business of manufacture,...

3. Classification of goods - Prohance–D (Chocolate) - though Prohance-D is a specifically designed sugar free and low GI product but does not contain high amounts of...

4. Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic...

5. Confiscation - illegal removal of goods from in factory bonded private warehouse - if they have been removed from the customs bonded warehouse clandestinely without...

6. Suspension of license of public bonded warehouse - bonded goods were stored in non-bonded tanks - appellants pleaded that the disputed goods cannot be confiscated, when...

7. Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant...

8. Scope of RTI - private unaided educational institution - It cannot be disputed that educational institutions, whether private or public, perform a critical public...

9. EXEMPTIONS - INTEREST ON BONDS/DEBENTURES - NOTIFIED BONDS OR DEBENTURES OF PUBLIC SECTOR COMPANIES - Ntf. No. 52/2011 Dated: September 23, 2011

10. Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were...

11. Public interest - compulsory amalgamation - The expression “public interest” would mean the welfare of the public or the interest of society as a whole, as contrasted...

12. Imported goods 'Pran Lassi Drink (Yoghurt Flavoured)' classified under CTH 04039090 (yogurt), not 22029030 (non-alcoholic beverages). Supplier's international...

13. Classification - “frooti” drink - In the present case, “frooti” is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and...

14. Supplies to SEZ - The supply of non-alcoholic beverages/ingredients to such beverages, to SEZ units using coffee vending machines by the applicant, do not qualify as...

15. Deemed Manufacture - The master box was opened and cartons containing vials/bottles were taken out and sticker bearing the details of import Licence no. price and the...