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Friday, September 10, 2010
 

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Cross Boarder transactions are subject to tax in India - HC in Vodafone *** Service Tax on Software - Tax on goods versus tax on service - constitutional validity - legislative competence of the central government *** Supreme Court Upholds the Department of Custom's Order of Duty Demand of worth Rs. 40 Crore Against M/S Pernod Ricard India Private Limited *** Taxpayers Filing I-T Returns Electronically are Required to Mail ITR-V for AY 2009-10 To CPC Bengaluru by 31st December, 2010 *** Perquisite Value on Child education *** Net Direct Tax Collections Register 13.91 Growth During April-August 2010 *** MOBILE NUMBER PORTABILITY - A REVOLUTION IN TELECOM INDUSTRY *** Superintendent of Customs (Preventive), Appraiser, Preventive Officer and Examiner Recruitment Rules, 2010 - See Notification No. G.S.R. 710(E) Dated: August 30, 2010 *** Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 - Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99 - See Notification No. 91/2010 Dated: September 6, 2010 *** Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 - Regarding anti dumping duty on Bus and Truck Radial Tyres - See Notification No. 86/2010 Dated: September 1, 2010 *** Amends Clean Energy Cess Rules, 2010 [Clean Energy Cess Notification] - See Notification No. 07/2010-Clean Energy Cess Dated: September 8, 2010 *** Regarding excise duty on wires drawn from wire rods - See Notification No. 28/2010 Dated: September 1, 2010 *** Amendment of Appendix 22A, related to Bank Realisation Certificate (BRC) - See 9/(Re: 2010)/2009-2014 Dated: September 7, 2010 *** Export of Sugar - reintroduction of the system of export release orders w.e.f. 1.1.2009 for export under OGL/Advance Authorisation on 'ton-to-ton' basis - regarding - See 1(RE-2010)/2009-14 Dated: September 7, 2010 *** Amendment of Appendix 25 C, Amendment 25 D and Sl. No. 9 under the Note - regarding - See 8/(RE: 2010)/2009-2014 Dated: September 6, 2010 *** Courier Regulations for the manual and the electronic mode - regarding - See 33/2010 Dated: September 7, 2010 *** Levy of Clean Energy Cess - regarding - See F.No. 354/72/2010-TRU Dated: September 8, 2010 *** EXPENSES FOR BUYBACK OF SHARES ARE SIMILAR TO EXPENSES FOR ISSUE OF BONUS SHARES AND ARE REVENUE EXPENSES *** DIRECT TAX CODE BILL ….intrdocued! *** The finance ministry has slapped a tax notice of about Rs 758 crore on Delhi Development Authority (DDA) for allegedly not paying service tax since 2007 *** Time limit for filing ITR-V for assessment year 2009-10 extended *** Exemption limit for wealth tax to go up to Rs 1 cr *** Text of the Statement made by FM in Reply to: Lok Sabha and Rajya Sabha Regarding Protocol for Avoidance of Double Taxation between India and Switzerland *** Highlights of Direct Taxes Code Bill, 2010 *** Direct Taxes Code : Tax Tables *** Direct Taxes Code : TDS Tables *** An analysis and some suggestions in view of recent instructions for processing of returns of AY 2009-10 to clear backlog . *** WHETHER, AFTER THE CRIMINAL PROCEEDINGS WERE SIMULTANEOUSLY, THE EXONERATION IN THE ADJUDICATION PROCEEDINGS WOULD IMPACT THE PENDING CRIMINAL PROCEEDINGS *** Setting up a sector specific SEZ for Heavy Engineering sector at Village Kattupalli, Ponneri Talulk District Tiruvallur, - Tamil Nadu - De-notification of certain area notified vide Notification Number S.O. 3118(E) dated 4th December, 2009 - See Notification No. S.O. 2071(E) Dated: August 25, 2010 *** Setting up a sector specific SEZ for Information Technology and information technology enabled services at Village Gwal Pahari, Tehsil Sohna, District - Gurgaon, - Haryana - De-notification of certain area notified vide Notification No. S.O. 2143(E), dated 17th December 2007 - See Notification No. S.O. 2098(E) Dated: August 16, 2010 *** Exempts the taxable service of outdoor catering - Centrally assisted Mid-Day Meal Scheme - See Notification No. 47/2010 Dated: September 3, 2010 *** Exemption for import of goods for Commonwealth Games 2010 - See Notification No. 05(RE-2010)/2009-2014 Dated: August 31, 2010 *** Amends Notification Nos. 91/2009-Customs, 94/2009-Customs and 99/2009-Customs all dated 11-09-2009 - Exempts materials imported into India against a Duty Free Import Authorisation issued in terms of Foreign Trade Policy - See Notification No. 90/2010 Dated: September 1, 2010 *** Amends Notification Nos. 91/2009-Customs, 94/2009-Customs and 99/2009-Customs all dated 11-09-2009 - See Notification No. 89/2010 Dated: September 1, 2010 *** Regarding exemption to imported raw hides and skins and semi-processed leathers from customs duty - See Notification No. 88/2010 Dated: September 1, 2010 *** Amends Notification No.153/2009-Customs, dated the 31st December, 2009 - Exempts goods, when imported into India from the countries as specified in Appendix I, from so much of the duty of customs leviable thereon as is in excess of the prescribed rate - See Notification No. 87/2009 Dated: September 1, 2010 *** Amends Notification No. 36/2001-Customs (N.T.), dated, the 3rd August, 2001 - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values - See Notification No. 78/2010 Dated: August 31, 2010 *** Regarding continuation of anti-dumping on imports of Acrylic Fibre originating in, or exported from, the Japan and Belarus - See Notification No. 85/2010 Dated: August 30, 2010 *** Exchange Rate notification for Import / Export of goods with effect from 1st September, 2010 - See Notification No. 77/2010 Dated: August 27, 2010 *** Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the Ist, IInd, IIIrd and IVth quarter of the year 2009-10 (up to 15th October 2010) - See No. F.3(33)/P-II/VAT/Misc./2006/1636-1646 Dated: August 30, 2010 ***
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ITC- HS - Classification Code / Import Policy

ITC - HS Classification

Search Tariff Item Anywhere in ITC - HS - Import Policy- Enter Text here:
 
Complete Listing
    Click Here for Section Notes
    Click here for Appendix
Chapter_No.   Title
  LIVE ANIMALS; ANIMAL PRODUCTS
  MEAT AND EDIBLE MEAT OFFAL
  FISH AND CRUSTCEANS, MOLLUSCS AND OTHER AQATIC INVERTEBRATES
  Dairy produce; bird's eggs; natural honey; edible products of animal origin, not elsewhere specified or included
  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
  Preparation 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
  PLASTICS 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
  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; basketware and wickerwork
  Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paper board
  Paper and paperboard; articles of paper pulp, of paper or of paperboard
  Printed books, newspaper, 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
  Filaments Man-made
  Man-made staple fibres
  Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
  Carpets and other textile floor coverings
  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
  CERAMIC PRODUCTS
  GLASS AND GLASSWARE
  Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metal, metals clad 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 (INLCUDING ELECTRO-MECHANICAL)
  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, CUSHIONSAND 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 IMPLEMENTATIONS BY AIR OR POST; SHIP STORES
     

Column Description

This document is based on the harmonized system nomenclature developed by World Customs Organisation, Brussels, as further elaborated by Ministry of Finance, Government of India.

Col. 1 Exim Code :

The import policy is assigned at 8 digit level, the operative part of the ITC(HS). Six digit sub-headings which is not split further is converted to eight digit by adding two zeros at the end. At six digit level the classification is completely in harmony with the commodity classification used by Ministry of Finance for the purposes of imposition of customs duty.

Col. 2 Item Description :

This column contains the ITC(HS) description against the respective codes. The coverage of the commodity is based on the harmonized system of nomenclature developed by the World Customs Organisation. However, some adaptations have been made in the descriptions to comply with existing import policy.

Col. 3 Policy:

Two types of Restrictions have been indicated in this column, namely, 'Prohibited' and 'Restricted'.

Items which do not require any licence under the Exim Policy have been denoted as 'Free' subject to the Licensing Notes contained in the relevant chapter/heading/sub-heading or as may have been indicated under column 4 mentioning conditions relating to the policy and is also subject to any other law for the time being in force.

Wherever the policy indicated as 'State Trading Enterprise (STE)', the nominated STE shall make any such purchases or sales involving imports solely in accordance with the provision at para 2.11 of Foreign Trade Policy.

Col. 4. Policy conditions :

The precise restrictions are detailed in this column, wherever possible. In other cases, the details of the conditions and restrictions are given at the end of the chapter in the form of Licensing Notes. The intention of incorporating this column is solely and exclusively to make the book self contained and user friendly. However, this does not imply that there may be no other conditions applicable on imports.

 



Cross Boarder mergers - divestment - taxability in India - jurisdiction of Indian Tax Department - T.... - (HC) *** Undervaluation - identical goods - scope of adjustment - import of Concentrates of Alcoholic Bevera.... - (SC) *** Delay in refund- Interest- interest for delay in its refund. Tribunal allowing appeal of assessee in.... - (Tri) *** National calamity Contingent duty- a show cause notice came to be issued demanding duty on the groun.... - (Tri) *** Defects in appeal- They are curable and not fatal warranting dismissal of appeal. department filed .... - (Tri) *** Classification- The Department is seeking classification under Heading 4405.90 whereas the responden.... - (Tri) *** Coal- Non-coking coal- Import- Classification- whether the impugned goods imported by the appellants.... - (Tri) *** Remand order- Non Compliance- the respondents are engaged in manufacture of toilet soaps falling und.... - (Tri) *** Tank-Storage Tank- construction/fabrication of steel tank partly embedded in the earth. Impugned ord.... - (Tri) *** Circular No. 4/2004, dated 16-1-2004- the appellant against the order wherein the request of the app.... - (Tri) *** Valuation- According to the Revenue, they ought to have paid duty on the basis of the combined MRP o.... - (Tri) *** Suppression of facts- The show-cause notice had not alleged that the assessee had evaded payment of .... - (Tri) *** Refund- Notification No. 6/2002, dated 1-3-2002- The appellants are engaged in the manufacture of Mo.... - (Tri) *** Penalty- Default in payment of tax- that the appellant, a provider of “Real Estate Agency” service, .... - (Tri) *** Penalty- The assessees have filed appeal before the Commissioner (Appeals) against the penalty. In m.... - (Tri) *** Cenvat Credit- Notification No. 214/86-CE -The dispute in the present appeal is to the credit of ser.... - (Tri) *** Rent-a-cab service- Appellant’s contention is that the services being rendered by them cannot be con.... - (Tri) *** Stay- Cenvat Credit of Service Tax- The demands have been confirmed as the assessees, who are manufa.... - (Tri) *** Service Tax on software - constitutional validity - 65(105)(zzzze) - residuary power under Entry 97 .... - (HC) *** Cenvat Credit- case the appellants took credit on the impugned capital goods in the year 2000 and ut.... - (Tri) *** Boat and launches Parts-Notification No. 23/98-Cus. dated 2-6-98- Show-cause notice was issued propo.... - (Tri) *** Demand- Penalty- The appellants submits that two issues are involved in this appeal. The first issue.... - (Tri) *** Stay- Blending of Motor Spirit and HSD with small quantity of multifunctional activities to make bra.... - (Tri) *** Refund- Limitation- The relevant date in the present case would be as defined in Section 11B(5)(d) a.... - (Tri) *** Penalty- Notification No. 1/93-C.E., dated 28-2-93- The adjudicating authority namely Joint Commissi.... - (Tri) *** Natural Justice- The adjudicating authority by the impugned order dated 30th March, 2009 disposed of.... - (Tri) *** Refund Claim- Refund claim was rejected by the Deputy Commissioner on the ground of time-bar as the.... - (Tri) *** Cenvat Credit- The issue involved in this case is admissibility of Cenvat credit of Service tax paid.... - (Tri) *** Penalty- Appellant rendered “Goods Transport Agency Service” (GTA) during the period 1-1-2005 to 31-.... - (Tri) *** Stay- The issue involved is regarding reversal of Cenvat credit on account of 8% of the value of the.... - (Tri) *** Stay-Dispensation of pre-deposit- The service provided by the assessee to their students is “commerc.... - (Tri) *** Stay of order- Taxable Service- service tax demand on margin earned on reconditioning and sale of u.... - (Tri) *** Penalty- The appellants have challenged the impugned order mainly on the ground of violation of prin.... - (Tri) *** Penalty- The appellants paid duty along with interest for February 2007 on 20-4-07 and paid duty and.... - (Tri) *** Cenvat Credit- The appellant manufacture and export yarn falling under chapter 55 of the Central Exc.... - (Tri) *** Re-import- Notification No. 158/95-Cus- Notification No. 94/96-Cus., dated 16-12-96- whether to the .... - (Tri) *** Penalty- , the department issued a show-cause notice to the party for recovery of basic excise duty .... - (Tri) *** Drawback brand rate- The appellants applied for fixation of drawback brand rate in respect of export.... - (Tri) *** Cenvat Credit- The appellant-company is a manufacturer of unprocessed man made fabrics. They were av.... - (Tri) *** Classification- The question is whether certain ink manufactured and cleared by the appellant during.... - (Tri) ***
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