Home Highlights July 2014 Year 2014 This

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1. Classification of goods - Cadburys ‘Tiffins’ - the appellants product chocolate clubs would be properly classifiable under Heading 1905.90. - AT

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

3. Classification of goods - rate of GST - production and making of nutritional powder for special dietary use called Prohance-D Chocolate variant - ‘diabetic food’ or not...

4. Classification of goods - Smyle Thanda Tel - The product in question is rightly classifiable as ayurvedic medicine

5. Classification of goods - Milk Treat does not contained any Cocoa or Chocolate but only contained Cocoa butter - the White Chocolate cannot be said as Chocolate - the...

6. Classification of services - Job Work - work of Chocolate Manufacturers, Confectionery Manufacturers, Food Product Retailers, Sugar Coated Chocolate Manufacturers - the...

7. Classification of waffles and wafers - Classification under Entry 1905.31 or under 1905.90 - if only cocoa is added or is contained in these products, that would not...

8. Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main...

9. Classification of goods - F-18 Products - F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although...

10. Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

11. Classification of goods - Flavoured Milk - The instant product ‘flavoured milk’ is covered under ‘milk’ - the product merits classification under tariff heading 0402 99 90.

12. Classification of goods - drugs and medicines or not - Himami products - classification of the product under the different statutes cannot be looked into as argued...

13. Classification of Lost Circulation Control Additives (LCCA) - product LCCA is a product derived from cellulosic fibre the classification of the said product under...

14. 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 -...

15. Classification of the imported goods - ‘Activity trackers’ - rate of duty - Legal Niceties in Classification - The Tribunal observes deficiencies in the adjudicating...