Home Highlights November 2010 Year 2010 This

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1. Imposition of tax - Packing material used for packing the clothes - tax not imposable on packing material used for packing the clothes - HC

2. Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...

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

4. The Supreme Court examined the validity of a guideline issued by the Institute of Chartered Accountants of India (ICAI) imposing a numerical restriction on the maximum...

5. SEZ units - Worn and used clothing - withdrawal of the exemption - public interest - entitlement of selling of un-mutilated worn clothing being export surplus and export...

6. Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as "Electronic automatic regulators" under Chapter 90...

7. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

8. Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of...

9. Guidelines for preferential issue of units and institutional placement of units by a listed Infrastructure Investment Trust (InvIT)

10. Guidelines for preferential issue of units and institutional placement of units by a listed Real Estate Investment Trust (REIT)

11. Depreciation on plastic mould - two wheeler manufacturer - it is immaterial whether the plastic /rubber moulds were used in the factory premises of the assessee or...

12. Availability of CENVAT Credit on plastic crates – Credit availed on plastic crates used in the manufacture of beverages, is admissible - stay granted - AT

13. The public notice issued by the Commissioner of Customs, Chennai addresses queries on drawback applicability and aims to reduce physical interface. It highlights that...

14. Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to...

15. Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being...