Home Highlights July 2014 Year 2014 This

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1. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

2. Classification of goods - Folders for inserting certificates - The criteria being that all the printing or writing that is required to be done on the said cards is...

3. Classification of goods - printed computer stationery - items do not fall under Chapter 48.20 but would only fall under Chapter 49 - AT

4. Dispute regarding classification of pin mailer - printed continuous computer stationery - assessee contending the same to fall under Chapter 49 of the tariff whereas...

5. Classification of goods - Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing - The goods which fall under Chapter 3919, as in the...

6. Classification of goods - prima facie after amendment to 48 by Chapter Note 14, the ATM Rolls would merit classification under Chapter 48 and prior to amendment the...

7. Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products,...

8. Manufacture - cutting and slitting of imported self-adhesive film and self-adhesive paper - Mere mention of a product in a tariff heading does not necessarily imply that...

9. Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA...

10. Classification of pictures, graphics and images printed on selected material like vinyl coated fabric and films which are non-adhesive and which are used on bill boards...

11. Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4...

12. Classification of Graphistone-Love - metal piece printed with a motif on a crystal - articles made of glass - classification under Chapter 701890 as done by authorities...

13. Classification of Holograms and Holographic films - merely because a particular embossed hologram is self adhesive, therefore in all cases, it will attract entry 39 is...

14. Classification of imported goods - Software License imported in paper form - the supplementary notes under Chapter 49 and the description at sl.No.157 of Notification...

15. Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - there is no scope for...