Home Highlights September 2017 Year 2017 This

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1. Manufacture - The PVC sleeves are cut into horizontal pieces of required width which are then mounted on moulds of specific shape and dimensions and such cut sleeves...

2. Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after...

3. Rate of tax - Classification of goods - plastic trays, containers, box and bowls - The containers, trays and bowls made of plastic cannot be said to be either a tin, bag or cover.

4. Classification - Fibre Glass Reinforced Plastic namely Missile Container, Logistic Container - the pre-dominant input is plastic as compared to Glass fiber therefore...

5. Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the...

6. CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

7. Classification of goods - Roller Bearing and Ball Bearing - parts or components of other engine or vehicles - Process amounting to manufacture or not - Packing or...

8. The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO...

9. Process amounting to manufacture - When the process of cutting and slitting itself does not amount to manufacture within the meaning of Section 2 (f) of the Central...

10. Waste or not - benefit of N/N. 89/95-CE - fatty acids arising in course of manufacture of refined palm oil and Vanaspati ghee - The Appellants are entitled to exemption...

11. CENVAT Credit - there is inspection, repacking and relabeling of the container from unit to unit container or bulk to unit container - prima facie such activity is...

12. Deemed manufacture - process of labelling, packing - combo boxes (with one oil and one shampoo container) - carton box is fit for retail sale undertaken by GTM/Global -...

13. Classification of goods - Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles - the product Aluminium Foil Container is classifiable under 7615...

14. Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.

15. Nature of activity - manufacture or service - job of manufacturing Plastic Jars and Containers in the factory of the service recipient by the help of their own manpower...