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Refund claim rejected as time bared - the amount deposited by the appellant during the investigation can never be construed as a duty - it is held as deposited under protest - refund allowed - Tri Abatement of duty - Rule 10 of the Pan Masala Packing Rules – Just because the Superintendent s remark regarding sealing does not mention the time of sealing, it cannot be presumed that on 4th April 2009 and 3rd July 2009, the factory had operated. - Tri As the data is being retrieved or access by the applicants to their own database which were in US, UK and India, therefore, it cannot be prima facie held as import of services - Tri Free call services provided to employees by cellular companies - pre deposit ordered by the CESTAT to the extent of Rs. 80 crores reduced to Rs. 25 crores. - HC Valuation - import of replicators - purchase of DVDs from India - the licence fee and royalty paid by the respondent to the licensor is includable in the value of the goods purchased from the replicator(s). - Tri Valuation of shares - Difference between value of share on the date of its allotment and the price of warrant paid as per letter of allot - proviso (iv) of section 48 not applicable - Tri Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC There is no need to discuss provisions of sections 70, 71 & 32(2) elaborately as the CIT erred in coming to the conclusion that current year's depreciation cannot be allowed to be set off against capital gains. - Tri Residential status - foreign going vessel - he was outside Indian territory for 230 days and the requirement of section 6 for being outside India for 182 days, he become 'non-resident'. - Tri Transfer of the merchant banking business - nature of the transfer does not attract the provision of section 50B in relation to slump sale also as there is no transfer of an undertaking by the assessee. - Tri Bad debts / business loss - The loans given to staff has been written off since the same are irrecoverable in view of transfer of the merchant banking business. - deduction allowed - Tri U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act - non-obtaining of biometrics data, as in the instant case, will not invalidate the registration certificate. - HC Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri    Left Stop Right
Customs - Schedules - Basic Rate / Ist Schedule

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Customs Tariff - First Schedule

 
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  Live animals; animal products
  Meat and edible meat offal
  Fish and crustaceans, molluscs and other aquatic invertebrates
  Dairy produce; birds’ eggs; natural honey; edible products of animal
  Products of animal origin, not elsewhere specified or included
  Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage
  Edible vegetables and certain roots and tubers
  Edible fruit and nuts; peel of citrus fruit or melons
  Coffee, tea, mate and spices
  Cereals
  Products of the milling industry; malt; starches; inulin; wheat gluten
  Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
  Lac; gums, resins and other vegetable saps and extracts
  Vegetable plaiting materials; vegetable products not elsewhere specified or included
  Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
  Sugars and sugar confectionery
  Cocoa and cocoa preparations
  Preparations of cereals, flour, starch or milk; pastrycooks’ products
  Preparations of vegetables, fruit, nuts or other parts of plants
  Miscellaneous edible preparations
  Beverages, spirits and vinegar
  Residues and waste from the food industries; prepared animal fodder
  Tobacco and manufactured tobacco substitutes
  Salt; sulphur; earths and stone; plastering materials, lime and cement
  Ores, slag and ash
  Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
  Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
  Organic chemicals
  Pharmaceutical products
  Fertilisers
  Tanning or dyeing extracts ; tannins and their derivatives ; dyes, pigments and other colouring matter ; paints and varnishes ; putty and other mastics ; inks
  Essential oils and resinoids, perfumery, cosmetic or toilet preparations
  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster
  Albuminoidal substances; modified starches; glues; enzymes
  Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
  Photographic or cinematographic goods
  Miscellaneous chemical products
  Plastic and articles thereof
  Rubber and articles thereof
  Raw hides and skins (other than furskins) and leather
  Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
  Furskins and artificial fur; manufactures thereof
  Wood and articles of wood; wood charcoal
  Cork and articles of cork
  Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork
  Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardpaper and paperboard and articles thereof
  Paper and paperboard; articles of paper pulp of paper or of paperboard
  Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
  Silk
  Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  Cotton
  Other vegetable textile fibres ; paper yarn and woven fabrics of paper yarn
  Man-made filaments
  Man-made staple fibres
  Wadding , felt and nonwovens ; special yarns ; twine , cordage , ropes and cables and articles thereof
  Carpets and other textile floor covering
  Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
  Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
  Knitted or crocheted fabrics
  Articles of apparel and clothing accessories, knitted or crocheted
  Articles of apparel and clothing accessories, not knitted or crocheted
  Other made up textile articles; sets; worn clothing and worn textile articles; rags
  Footwear, gaiters and the like; parts of such articles
  Headgear and parts thereof
  Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
  Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
  Articles of stone, plaster, cement, asbestos, mica or similar materials
  Ceramic products
  Glass and glassware
  Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin
  Iron and Steel
  Articles of iron or steel
  Copper and articles thereof
  Nickel and articles thereof
  Aluminium and articles thereof
  Blank
  Lead and articles thereof
  Zinc and articles thereof
  Tin and articles thereof
  Other base metals; cermets; articles thereof
  Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
  Miscellaneous articles of base metal
  Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
  Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
  Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds
  Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
  Aircraft, spacecraft, and parts thereof
  Ships, boats and floating structures
  Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
  Clocks and watches and parts thereof
  Musical instruments; parts and accessories of such articles
  Arms and ammunition; parts and accessories thereof
  Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing;lamps and lighting fittings, not elsewhere specified or included; illuminated signs,illuminated name-plates and the like; prefabricated building
  Toys, games and sports requisites; parts and accessories thereof
  Miscellaneous manufactured articles
  Works of art, collectors' pieces and antiques
  Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores

 

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