Home Highlights August 2014 Year 2014 This

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1. Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic...

2. Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - There is no specific heading in the tariff (CTA, 1975) for classification of the...

3. Classification of Cordless Infrared Devices for the Remote Control – reg. - Circular

4. 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...

5. Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs...

6. Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product...

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

8. 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...

9. Classification of goods - Guest Room Control Systems (GRCS) - the said product has temperature control device i.e thermostat attached to it is classifiable under chapter...

10. CENVAT credit - steel structural items fabricated at site - when the classification is held to be under Chapter 84, the description of a product being support or a part...

11. Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under...

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

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

14. Classification - the product namely “Ground Natural Calcium Carbonate” is altogether different from “Precipitated Calcium Carbonate” - the product in question having...

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