TMI Short Notes

TMI Short Notes on various issues

1. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.

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2. Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT

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3. Legal Elucidation of Homeopathic Product Classification under Central Excise Tariff Act: Medicament Classification

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4. Excise Duty Valuation and Limitation Period Extension: A Legal Analysis of the Supreme Court Judgment

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5. Reversal of CENVAT Credit: A Critical Analysis of a Recent Legal Dispute

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6. Analyzing the Implications of Central Excise Duty Changes on Petroleum Products

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7. Demand based on Form-26AS information from the Income Tax Department, without pre-show cause notice consultations, invoking extended period of limitation.

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8. Interpretation of term "basic excise duty".

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9. Classification (HSN Code) for "Hand Trolley or Fork Lift"-Interpretation of Tariff (84.27 or 84.31)

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10. Classification (HSN Code) for "Pantoon with spuds"-Interpretation of Tariff (8905 or 8907)

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11. Classification (HSN Code) for "Rice and Spice"-Interpretation of Tariff ( 11.01 or 21.08)

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12. Classification (HSN Code) for "Soft Serve"-Interpretation of Tariff ( 21.05 or 04.04 or 2108.91)

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13. Classification (HSN Code) for "Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub" -Interpretation of Tariff ( 3303 or 3402.90)

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14. Classification (HSN Code) for " Slagwool and Rockwool"-Interpretation of Tariff ( 6807.10 or 6803)

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15. Classification (HSN Code) for "Scrabble"-Interpretation of Tariff ( 9403 or 9504)

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16. Classification (HSN Code) for "Aluminium Castings"-Interpretation of Tariff ( 3003.31 or 33.06)

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17. Classification (HSN Code) for "Aluminium Castings"-Interpretation of Tariff (84.09 or 84.32)

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18. Classification (HSN Code) for Addition of Perfume in Hair Oil Product-Interpretation of Tariff ( 3305.10 or 3305.99)

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19. Classification (HSN Code) for "Chillers"-Interpretation of Tariff (84.18 or 84.19)

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20. Classification (HSN Code) for "Paving Blocks"-Interpretation of Tariff (6807.90 or 6807.20)

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21. Classification (HSN Code) for "Royan Grade Wood Pulp"-Interpretation of Tariff (48.18 or 56.01)

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22. Classification (HSN Code) for "Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines"-Interpretation of Tariff ( 30.03 or 33.04)

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23. Classification (HSN Code) for a product uses for "Therapeutic or Prophylactics"-Interpretation of Tarrif ( 3003.10 or 38.08)

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24. Classification (HSN Code) for "Dimethicone"-Interpretation of Tariff (3003.20 or 3910.00)

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25. Classification (HSN Code) for "Sloans Balm" and "Sloans Rub"-Interpretation of Tariff (3003.30 or 3003.10)

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26. Classification (HSN Code) for "Himtaj Oil"-Interpretation of Tariff (3303.30 or 3305.10)

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27. Classification (HSN Code) for "Lip Salve"-Interpretation of Tariff (33.03 or 33.04)

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28. Classification (HSN Code) for Fragrant Mat-Interpretation of Tariff (3307.41 or 3307.49)

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29. Classification (HSN Code) for conveyor Belt-Interpretation of Tarrif (3922.90 and 3926.90)

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30. Classification (HSN code) for Block Board - Interpretation of Tariff (44.08, 44.10 or 44.12)

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31. Classification (HSN code) for Technical grade pesticides (TGP) and insecticides and formulations thereof. - Interpretation of tariff.

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32. Authority to inspect the prosecution work and performance? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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33. Whether prosecution once launched can be compound ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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34. What is the impact of prosecution under this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise for Transitional Provisions?

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35. Can withdrawal of sanction order of prosecution is possible. If yes, then what the procedure mention ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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36. What is the term of publication of name of person convicted as per this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 ?:FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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37. Who will be responsible to monitor cases of prosecution as per this reasons include and how? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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38. what is the procedure of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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39. Who has authority to sanction prosecution ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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40. What is the meaning of term “Habitual Evaders” in terms of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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41. What is the prescribed limit for prosecution proceeding ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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42. The person who are liable to prosecuted ?-FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE

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43. Applicability of a Circular issued by the Board - Prospective or Retrospective - Demand of duty prior to issuance of Circular

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44. Whether circulars are binding on Courts including High Court and Supreme Court?

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