Home Highlights May 2012 Year 2012 This

You may also like:

1. Classification of rough castings (Plummer Blocks Housing for Bearing) - the castings coming out of casting moulds up to the stage of proof machining and requiring...

2. Waste and scrap aroused from manufacturing of parts for repair / replacement of damaged plants/ structures are excisable commodity.... - AT

3. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

4. Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine...

5. Classification of goods - Aluminium and Zinc Castings and articles thereof - the order in classifying the product as motor vehicle parts is incorrect - the same is...

6. Classification of copper bronze castings - the castings, in question, would be correctly classifiable under heading 7419.91 and not as part of submersible pumps under...

7. Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of...

8. Classification - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - stay granted - AT

9. BAS - process of grinding and smoothening the edges, called fettling of the rough castings, received from principal manufacturers - not liable to service tax - AT

10. Classification of Aluminium casting - whether classified under CTH 8511.00 or under CTH 7601.90? - Rule 2(a) of the General Interpretative Rules - When rough aluminium...

11. CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

12. Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,...

13. Trademark infringement - Use of confusingly similar mark - Though the plaintiff needn’t prove actual damages suffered by him, it is imperative that the Court while...

14. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

15. Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...