Home Highlights June 2013 Year 2013 This

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1. Classification of goods - rate of tax - skimmed milk powder - to state that milk food is same as milk powder is a wrong interpretation of the Entry.

2. Classification of imported goods - Food supplement or Food preparation for infants it is a FOLLOW-UP FORMULA and infant food complementary to mother's milk. -...

3. Classification of goods - Chocolate Milk Powder - it is an admitted / undisputed fact that the product in question does not have the characteristics, required under...

4. Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not...

5. Absolute Confiscation - penalty - Skimmed Milk Powder - prohibited goods or not - The technical specification of the impugned goods clearly falls under the FSSAI...

6. New SION added bearing number C-2056 - Lead Free Powder regarding - Public Notice

7. Public interest - compulsory amalgamation - The expression “public interest” would mean the welfare of the public or the interest of society as a whole, as contrasted...

8. Exempts Skimmed milk powder, or concentrated milk - supplied to a distinct person - for distribution through dairy cooperatives or companies - Notification as amended

9. Introducing an award scheme for the general public 'Bill Banvao, Inaam Pao' - Delhi VAT

10. MRP Based duty u/s 4A or transaction value u/s 4 - bulk supply of malted milk food, malted food and malt extract powder etc. - sale of rejected lot to other customer -...

11. Claim of exemption from GST - milk chilling and packing services - In the circular CBIC says the activity is not eligible for exemption - Milk cannot be stored without...

12. Exemption from GST - Flavoured Milk for Tea Preparation - pasteurized milk - Since, the product of the applicant, classifiable under Chapter Sub-Heading No. 0401 20 00,...

13. Classification of goods - whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification - The revenue has not brought...

14. Professional misconduct - Auditor's conflict of interest with the auditee company - In this case the audit done by the EP related to SKNL which was a large public listed...

15. Classification of 'Nestle Toned Milk' - 'fresh milk' or 'pasteurized milk' - addition of any vitamins to the pasteurised milk nevertheless...