Classification of goods - melamine utensils, i.e., plates, ...

VAT and Sales Tax

April 5, 2023

Classification of goods - melamine utensils, i.e., plates, bowls, spoons and dinner sets, etc. - The word “appliances” being word of day-to-day use, its popular or commercial parlance meaning has to be adopted as against its scientific or technical meaning because of the well-settled principle of interpretation that in taxing statutes, words of everyday use must be construed not in the scientific or technical sense but as understood in common parlance. - HC

View Source

← Previous Next →

Classification of goods - melamine utensils, i.e., plates, ...

VAT and Sales Tax

April 5, 2023

You may also like:

Classification of imported goods - second and defective Plate - between the different competing chapter headings 7204 is more appropriate because the goods are more in...

Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be...

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.

CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and...

Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

Classification of imported goods - Melamine ware viz Kitchenware and Tableware - the goods were appropriately classifiable under heading 392410 and not under heading 392490.

Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the...

Amendment of section 72 of Customs Act, 1962 - Goods improperly removed from warehouse, etc - substitute the word “exportation” with the word “export” - some other...

Classification of goods - dental plate brushes - Deemed manufacture - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive...

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

Cenvat credit - PMP Plates, Hot Strip, Mill Plates, MS Plates, HR Plates, H.R. Sheet - activity of repair and maintenance of plant and machinery is an activity which has...

Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

Classification of imported goods - Imaging Plates - Imaging Cassettes - In view the earlier decision and board clarification, the classification adopted by the appellant...

Classification of goods - rate of GST - (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are...

Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

Quick Updates: