Home Highlights January 2018 Year 2018 This

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1. Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon,...

2. Deduction u/s 80IC - assembling Luggage carriers, Wheel Caps etc - the processes adopted by the Respondent Assessee to obtain front guard, luggage, carrier, rear gear...

3. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

4. Denial of Cenvat credit - capital goods or inputs - Classification of goods - classification of the goods cannot be changed at the hands of the recipients of ‘inputs’...

5. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

6. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

7. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

8. Special Package of Incentives - Imposition of cap on the total IPA allowable in respect of a unit based on Fixed Capital Investment - The Court held that the special...

9. Permitted sectors, entry routes and sectoral caps for total foreign investment -FDI - FEMA - New Regulations

10. Cash transactions proposed to be capped at ₹ 2 lakh

11. Supply of caps along with tubes - If in the present case, the caps are not manufactured in the factory of the appellant but are being supplied by the customers of the...

12. Classification of goods - Multi Micro Nutrient Mixtures etc. - the correct classification of these items is under 3002 and not 3808

13. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

14. Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

15. Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of...