Home Highlights April 2013 Year 2013 This

You may also like:

1. Manufacture - whether the bought out Pumps and own manufactured I.C. Engine put in single carton by the assessee would amount to manufacture of Power Driven Pumps - Mere...

2. Classification of goods - rate of tax - sale of solar driven submersible pump (water pump) - The Solar driven submersible water pump comprising of Solar panel,...

3. Denial of refund claim - Unjust enrichment - respondents paid duty on the intermediate goods which are used in the manufacture of power driven pumps which are exempted...

4. Power driven pump - What is driven by the power is the parts of the bowl assembly. The column and shaft assembly and discharge head assembly remains stationary and are...

5. Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT

6. Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the...

7. Classification of goods - Reactor - the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof”

8. Classification of import of external/ portable hard disk drives - correctly classified under declared CTH 8471 70 20 as Hard disk drives - benefit of concessional rate...

9. Benefit of exemption under S. No. 512 of Notification No. 50/2017-Customs for parts/components imported for manufacturing Lithium Ion Batteries. The department denied...

10. Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and...

11. Classification of goods - CNG dispenser - can be construed as “pump” or otherwise - Since the impugned product, CNG Dispenser, does not use any external force driven by...

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

13. Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,...

14. Levy of Additional Duty of Customs - exemption from duty subject to manufacturing without the aid of power - a simple declaration evidencing that the product was...

15. Leviability of Anti Dumping Duty - import of complete goods or import of parts only - The missing parts such as Control Unit (Computer Controller), Electrical Parts...