Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

The petitioner's products were previously classified under ...


Aluminium foil containers classified under 7615 with 12% GST, refund ordered after legal battle.

August 31, 2024

Case Laws     GST     HC

The petitioner's products were previously classified under heading 7615 of the Customs Tariff Act, 1975, but the Department contended that some products should be classified under heading 7607. The High Court had earlier allowed the petitioner's writ petitions challenging a similar order, following the Supreme Court's order in Commissioner of Central Excise vs. Hindalco Industries Limited, holding that the Aluminium Foil Container is classifiable under 7615 with 12% GST. Consequently, the High Court allowed the present writ petitions and directed the refund of the pre-deposited amount by the petitioner within 30 days, as the order was accepted by the Commissioner GST Central Excise, Madurai.

View Source

 


 

You may also like:

  1. Classification of goods - Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles - the product Aluminium Foil Container is classifiable under 7615...

  2. The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

  3. Levy of Anti-dumping duty - import of unclad/non-clad aluminium foil from China PR - it is declared that levy and collection of ADD on unclad or non-clad aluminium foils...

  4. Levy of Anti-Dumping Duty - certain flat rolled products of aluminium - clad with compatible non-clad aluminium foil has to be excluded from the product under...

  5. Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal...

  6. GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.

  7. GST Rates - HSN Code - Wet dates fall under heading 0804 and attract 12% GST.

  8. The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations...

  9. The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa...

  10. GST Rates - HSN Code - However, meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 12% GST..

  11. The appellant is eligible for interest on delayed refund from 22.02.2008 till the refund payment date, calculated at 12% per annum rate. CESTAT allowed the appeal,...

  12. Goods classified as Aluminium Scrap Tassel under CTH 76020010 instead of Coils of Aluminium Wire under 76051100. Chartered Engineer Certificate confirmed goods not in...

  13. HC determined that the contractor was liable to pay GST at 18% on taxable turnover from works contract, while respondent had only reimbursed 12%. Based on contractual...

  14. This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using...

  15. CESTAT determined appellant's entitlement to 12% per annum interest on refund amounts deposited during investigation, overruling Commissioner (Appeals) order of 6%. The...

 

Quick Updates:Latest Updates