Home Highlights August 2014 Year 2014 This

You may also like:

1. Classification of imported goods - Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery...

2. Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed...

3. Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer...

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

5. Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

6. Foreign Vessel in transit - Confiscation - While the vessel was fishing on the high seas at Yemen, it was abducted by its own crew members and brought it near the...

7. Provisional release of seized ship - Import of ship for breaking and its parts - Pending further investigation and adjudication continued seizure of the ship would...

8. Classification of goods -fishing vessels, factory ships and other vessels for processing or preserving fishery products - Marine diesel engine and gear boxes supplied...

9. Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,...

10. Classification of vessels - Offshore Hunter - the correct classification would be CSTH 89019000 which covers "Other vessels for transport of the goods and other vessels...

11. Classification of goods - Marketability of the sludge/sediment oil found in the Tank No. 8 of the vessel TT Theo Strous, brought for breaking by the appellant - revenue...

12. Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the...

13. Classification of Dumb Floating Cranes Barge - The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and...

14. Whether tax credit paid on purchases of Oxygen Gas and LPG used in cutting hull of the ship during ship breaking/scrapping process is admissible - Held Yes - HC

15. Classification of vessel- Seismographic research vessel or Light vessels, fire floats etc. - , CTH 8906 which covers scientific research vessels is the most appropriate...