Home Highlights September 2012 Year 2012 This

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

2. Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit - held yes - AT

3. 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...

4. Whether by adopting the process of edge cutting of the tubular form of PVC film, the appellant can be said to have undertaken the process of manufacture - Held no - AT

5. Denial of refund claim of CENVAT Credit on the ground output service was exempted - Nature of export of call center services - IT service or BAS - refund allowed - AT

6. 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...

7. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

8. Levy of Anti-dumping duty - imported goods (live consignment) cleared by the appellant are mill edged or slit edged - live consignment of 31 coils is mill edged and...

9. Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from...

10. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

11. 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...

12. Waiver of pre-deposit of duty - Import of Synthetic Casting Tapes - Classification of goods - import of Synthetic Casting Tape would come under Chapter 30 - AT

13. 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...

14. Import of low quality rough diamonds - prohibited goods - the extent of over-valuation which if allowed would have resulted in repatriation of foreign currency itself...

15. Classification - gun metal castings - the cast iron and goods remain classified under chapter 74 unless certain machining is done however as the goods emerged from the...