Home Highlights February 2015 Year 2015 This

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1. Classification of goods - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill...

2. Classification of goods - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill...

3. Classification of goods - rice bucket elevator - rice conveyor - according to the department these goods are classifiable under heading No. 8428, as “other lifting,...

4. Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits...

5. Benefit of exemption from GST - Services of ‘Commission Agent' for rice millers and traders - Supply of services which pertains to selling of agricultural produce as per...

6. Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak...

7. One time exemption from 'Prohibition' is granted to Indian Rice Exporters Federation for export of 20 MT of Non-basmati white rice (Semi-milled or wholly milled rice,...

8. Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT

9. Waiver of pre-deposit - Manufacturing and captive consumption of 'Compound' in the manufacturing of ‘Finished Chewing Tobacco' which was exempt from duty - prima facie...

10. Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture -...

11. Manufacturing of Needles - In our prima facie view, ' Atraumatic Needle (Eyeless)' is a part required for manufacturing 'needled sutures' - Exemption under Notification...

12. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

13. Fraudulent transactions - once credit is Prima facie taken on finished goods in the guise of scrap, fraudulent activity clearly surfaces, Prima facie case is in the...

14. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

15. One time exemption from ‘Prohibition’ is granted to Patanjali Ayurved Limited for export of 20 MT of Non-basmati white rice (Semi-milled or wholly milled rice, whether...