Home Highlights March 2014 Year 2014 This

You may also like:

1. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

2. MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in...

3. Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -...

4. Rate of Tax – ‘Ramtirth Brahmi Oil’ – ‘Hair oil or medicament’ - if medicated oil is not sold just as a hair oil, it would not make the oil sold by the assessee, a pure...

5. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

6. Classification of goods - rate of GST - Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache - beauty product or medicinal products -...

7. GST Rates - HSN Code - Hair rubber bands fall under heading 4016 and attract 28% GST

8. Valuation of imported goods - Sludge/Sediments found in the vessel imported for breaking - The Tribunal held that, the department could not establish conclusively that...

9. Excisability - Conversion of imported oil into edible oil - As far the report, the imported oil can never be converted into edible oil and the said report defaces the...

10. Valuation of imported goods - machinery oil /machinery lubricant oil - The basis of re-valuation by the department is re-classification of goods and when the...

11. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

12. Clearance of goods without MRP - Import of chocolates, candies, toffees, fruit flavoured jellies and other confectionery items - stay granted partly - AT

13. Alteration of MRP of imported goods - Deemed manufacture - pasting of stickers on the goods - imported DVD/VCD - there was no alteration in the MRP on importation....

14. Classification of Aswini Homeo Arnica Hair Oil - Classification as oil or medicament - the claim of the appellant that it is only a medicament and is not meant to be...

15. Notification No. 28/2024-Customs (N.T.) retains the tariff values for crude palm oil, RBD palm oil, others – palm oil, crude palmolein, RBD palmolein, others –...