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TMI Updates - Newsletter dated: February 22, 2018



  1. Income Tax : Additions for Advance against depreciation (AAD) - there is a timing difference and that it represents the adjustment in future and that it is therefore not even carried through the profit and loss account - not taxable - no addition can be made - HC

  2. Income Tax : Extension of time to pay the third installment on the undisclosed income under the Income Declaration Scheme Rules, 2016 - Assertion that the petitioner merely forgot to pay the third installment is unbelievable and a lame excuse - If such excuses were to be accepted, then extension of time would have to be granted as a routine in other cases as well. - HC

  3. Income Tax : Exemption u/s 10(23C)(iv) denied - proof of charitable activities - The CCIT has come to a wrong conclusion that the Society was making systematic profit. The schools are required to invest in the infrastructure including expansion of building etc - HC

  4. Customs : The goods imported are “Ethyl Vinyl Acetate”, but during the relevant time, the notification granted the concession only to Ethylene Vinyl Acetate. It is not disputed that these two goods are different - Benefit of concessional rate of duty cannot be granted - Tri

  5. DGFT : Amendment in the Foreign Trade (Exemption from application of Rules in certain cases) Amendment Order, 2017 - Notification

  6. Insolvency and Bankruptcy : Corporate Insolvency Resolution Process - Corporate Debtor - the principal debtor cannot be regarded in default in accordance with law and therefore, no liability of guarantor/surety would arise at this stage. - Tri

  7. Insolvency and Bankruptcy : Corporate insolvency process - eligible debt - Corporate person - Applicant-respondent cannot successfully claim that having accepted deposits he has become financial service provider. Code has not excluded NBFC as a class but has preferred to go by the test of financial service provider. - Tri

  8. Service Tax : Valuation - works Contract - inclusion of FOC material - exemption u/s 93 can only be granted in respect of those activities which the Parliament is competent to levy service tax - The value of the goods/materials cannot be added for the purpose of aforesaid notification - SC

  9. Service Tax : Liability of service tax - discount - sub-agent of IATA agents - the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. - Tri

  10. Service Tax : Refund of service tax paid on various services used in the export of goods - For the period prior to such amendment by N/N. 33/2008, the condition under Notification is very clear to the effect that the refund under the Notification cannot be paid if said goods have been exported under claim of drawback of service tax paid - Tri

  11. Service Tax : Execution of land acquisition work - any amount received by the assessee from Sahara India would be treated as service and liable to service tax - cost of the land can never be treated as value of the services - Tri

  12. Central Excise : Interpretation of statute - suo moto re-credit - this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrectly made entries on the very same day - issue is completely factual - HC

  13. Central Excise : CENVAT credit - capital goods - Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital goods which are exclusively used in the manufacture of exempted goods. - Tri

  14. Central Excise : Transferring of entire CENVAT credit- closure of one unit - Rule 10 of the CENVAT Credit Rules - no prior permission is needed - as long as the importer has been accounted to the satisfaction of the department, the credit is transferable - credit cannot be denied. - Tri



Circulars / Instructions / Orders

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Case Laws:

More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote, Decision etc.

  1. 2018 (2) TMI 1352

    RTI - information sought for related to allegations of corruption - verification of the affidavits filed by the Members of Parliament (MPs) and Members of Legislative Assembly (MLAs) disclosing their assets to the Election Commission - whether the information sought for by the respondent is excluded from the purview of the Act? - Held that - It is clear from the above that only such information which would (i) impede the process of investigation;....... + More

  2. 2018 (2) TMI 1344

    Disallowance u/s 40(a)(i) - non deduction of tds on account of commission paid to non-resident parties - Held that - DRP has decided a similar issue in favour of the assessee for A.Y. 2011-12 2016 (7) TMI 1419 - ITAT KOLKATA by following the Tribunal s order in assessee s own case for the earlier years and the Department has not challenged the same by filing an appeal before the Tribunal as held where payments are made to agents of non-resident s....... + More

  3. 2018 (2) TMI 1345

    Penalty u/s. 271(1)(c) - defective notice - Held that - We find that the notice dt. 18-03-2013 issued u/s. 274 r.w.s 271 of the Act does not specify the charge of offence committed by the assessee viz whether had concealed the particulars of income or had furnished inaccurate particulars of income. Hence the said notice is to be held as defective. Thus penalty deleted - Decided in favour of assessee........ + More

  4. 2018 (2) TMI 1346

    Validity of reopening u/s. 147 - addition made by AO holding that provisions u/s. 44BBB are applicable to the payment received by the assessee from Nuclear Power Corporation of India Ltd. - Held that - Following the order of the Tribunal in assessee s own case, no infirmity in the order of CIT(A) for deleting the addition so made by the AO holding that provisions of Section 44BBB of the I.T. Act are not applicable to assessee. BR BR From the reco....... + More

  5. 2018 (2) TMI 1343

    Assessment of income - Revenue earned from a non-resident company on account of provision of technical personnel for executing contracts with ONGC - application of deemed profit rate of 10% u/s 44BB or u/s 44DA/115A read with section 9(1)(vii) - Held that - The issue is re-covered in favour of the assessee by the order of the Hon ble Supreme Court in the case of ONGC vs. CIT 2015 (7) TMI 91 - SUPREME COURT wherein it has been held that the paymen....... + More

  6. 2018 (2) TMI 1340

    Disallowance u/s 14A r.w. Rule 8D - Held that - CIT(A) had rightly concluded that no disallowance of the interest expenditure was called for in the hands of the assessee under Sec. 14A r.w. Rule 8D(2)(ii). BR BR While computing the disallowance as per Rule 8D(2)(iii), the average investments were to be worked out after excluding the said CCD s. We have given a thoughtful consideration to the issue and are of the considered view that as per 8D(2)(....... + More

  7. 2018 (2) TMI 1341

    Levy of penalty u/s. 271AAA - income disclosed u/s. 132(4) - undisclosed income - Held that - It is not necessary to substantiate manner in which income was derived by assessee from undisclosed source in the given facts & circumstances. It is because no prescribed method to find the manner in such income was generated has been prescribed under the statute. Therefore, respectfully following the same, we hold that the penalty levied by AO and u....... + More

  8. 2018 (2) TMI 1342

    Exemption of claim for Entry Tax - nature of receipt - revenue or capital receipt - Held that - The issue is covered against the assessee by the decision of Co-ordinate Bench of this Tribunal in the assessee s own case for the assessment year 2008-09 and 2009-10 2015 (5) TMI 650 - ITAT KOLKATA wherein held the assessee could not establish that how this is equivalent to the Industrial Investment Promotion Assistance, the scheme of Govt. of Madhya ....... + More

  9. 2018 (2) TMI 1351

    Additions for Advance against depreciation (AAD) - MAT - Book profit u/s 115JB - whether is income received in advance , thus making the said income subject to Charge under Chapter-II, as business income under Chapter-IV-D read with sub clause (i) of sub-Section 24 of Section 2 of the Income Tax Act? - Held that - In our view, the matter is covered in favour of the respondent assessee by the judgment in the assessee s case National Hydroelectric ....... + More

  10. 2018 (2) TMI 1339

    Validity of re-assessment proceedings - change of opinion - addition on account of payment for transport expenses without deducing tax at source and application of provision of section 194C - Held that - There was no new tangible material available with the AO while resorting to section 147/148 more specifically, while framing original assessment u/s 143(3) there was full disclosure of material facts by the assessee and on the basis of those fact....... + More

  11. 2018 (2) TMI 1350

    Reopening of assessment - non-service of Statutory Notice under Section 148 of the Act and non- grant of adequate opportunity to raise the objections - Held that - It cannot be believed that the proceedings initiated right in the Month of March 2016 followed by various notices throughout the period, on 29.03.2016, 02.06.2017, 12.07.2017, 11.10.2017 and 16.10.2017 followed by letter dated 07.11.2017, all have not been issued or served upon the pet....... + More

  12. 2018 (2) TMI 1349

    Extension of time to pay the third installment on the undisclosed income under the Income Declaration Scheme Rules, 2016 - reasons given by the petitioner in her letters seeking extension of time - Held that - The ground taken by the petitioner, that she is 70 years of age and suffering from ill health which had become a hurdle in her day-to-day work, cannot be a ground to seek an extension of time. Assertion that the petitioner merely forgot to ....... + More

  13. 2018 (2) TMI 1338

    Payments of employees contribution to PF - Delay in remitting amount within due date - Held that - Since the payments of employees contribution to PF was not remitted within due date or the grace period as extended under the relevant Act. - Decided against assessee. BR BR Disallowance u/s 40A(3) on account of payment made in cash to Shri Kantilal Zaveri - Held that - We are not convinced with the reply of the assessee that payment of Kantilal Zav....... + More

  14. 2018 (2) TMI 1348

    Addition on account of accrued interest on loans which are classified as Non-performing Assets - Held that - The issue involved in this appeal is no more res integra in view of the decision of the Co-ordinate Bench of this Court in the case of Commissioner of Income-Tax and another Vs. Canfin Homes Limited (2011 (8) TMI 178 - KARNATAKA HIGH COURT) as that when an asset becomes non-performing, it ceases to yield income and once a particular asset ....... + More

  15. 2018 (2) TMI 1337

    TDS u/s 194C - disallowance under Section 40(a)(ia) - furnish information in the prescribed form - Held that - Section 194C(7) of the Act requires that the assessee has to furnish information in the prescribed form. It is not in dispute that the CBDT notified the form only on 15.10.2010 which is admittedly applicable for the quarterly statement due on 15.10.2010 and not before that. CIT(Appeals) has rightly deleted the addition, hence, this Tribu....... + More

  16. 2018 (2) TMI 1336

    Penalty u/s 271(1)(c) - disallowance of Deduction u/s.54 and eligibility for set off of brought forward losses - status of the assessee - Held that - We find a clear observation of the Tribunal that the status of the assessee is Association of Person (AOP). This being so, the assessee was clearly not entitled in law to claim deduction under plain and unequivocal provisions of section 54 of the Act. This finding clearly goes to support that there ....... + More

  17. 2018 (2) TMI 1347

    Exemption u/s 10(23C)(iv) denied - proof of charitable activities - Petitioner society was running 08 school buses to ferry the students - case of the petitioner society was rejected primarily on the ground that the assessee could not produce any evidence that buses were being used for the school only - Held that - It is evident from a combine reading of Memorandum of Association that the Society has been primarily established to impart education....... + More

  18. 2018 (2) TMI 1335

    Classification of Steam Coal and Bituminous Coal - Held that - Since the final disposal of the appeals rests on the judgment of the Hon ble Apex Court on the classification issue of Steam Coal and Bituminous Coal, therefore, we are not in agreement with the argument of the learned Special Counsel for the Revenue that the Revenue would be free to enforce the demands during the intervening period i.e. after the present order is passed and till the ....... + More

  19. 2018 (2) TMI 1334

    Valuation - enhancement of value - contemporary prices in NIDB data - Customs authorities took the view that declared values not being based on manufacturer s invoices, hence declared values are required to be enhanced to USD 430 per tonne (or Euro 401/378/385 etc.) based on contemporary prices in NIDB data. BR BR Held that - the invoices issued by the traders from countries like Belgium, Malaysia, Singapore etc. cannot be dismissed peremptorily ....... + More

  20. 2018 (2) TMI 1333

    Benefit of concessional rate of duty - imported Ethylene Vinyl Acetate - N/N. 21/2002 dated 01.03.2002 (Sl. No.494) amended by N/N. 11/2006 dated 01.03.2006 - denial of exemption on the ground that the concession is applicable to Ethyl Vinyl Acetate , falling under Chapter 39, whereas the goods imported were Ethylene Vinyl Acetate - whether the imported goods are eligible to the concessional rate of customs duty as per the N/N. 21/2002 dated 01.0....... + More

  21. 2018 (2) TMI 1332

    Winding up petition - proof of outstanding dues - neglection to pay the balance due - Held that - A bare reading of the aforesaid Warranty Clause clearly demonstrates that the same was applicable only for any manufacturing defect, bad workmanship or quality for a period of 15 months from the date of supply or 12 months from the date of commission, whichever was earlier. The Warranty Clause does not in any manner cover the short supply. The Warran....... + More

  22. 2018 (2) TMI 1331

    Scheme of dissolution - Held that - There appears to be proper compliance of the provisions of Section 497 of the Act, finds that the prayers sought for in the present report could be granted. BR BR In view of above, the company is ordered to be dissolved in terms of Section 497 of the Act. The Ex-directors of the company are directed to pay ₹ 10,000/- being expenses relating to filing of the present report to the office of the Official Liq....... + More

  23. 2018 (2) TMI 1330

    Violation of provisions contained in the SEBI Regulations, 2003 - Penalty imposed - failure to comply with the disclosure obligations - Held that - AO has set out the obligation of the appellant to make disclosures under the aforesaid regulations when the shareholding of the appellant in EIIL stood reduced from 53.01 to 9.91% and thereafter increased from 9.91% to 43.01% on 31.03.2005. Assuming that on 31.03.2005 appellant came to know about the ....... + More

  24. 2018 (2) TMI 1329

    Company failure to repay the deposit or part thereof or any interest thereon within time specified - Held that - When the matter was listed on 22.08.2017, the Tribunal had directed the petitioner to make due payment of the deposits upto principal amount of ₹ 1,00,000/- to the depositors. However, there was a specific undertaking given by the petitioner company on 22.08.2017 that the deposits upto ₹ 1,00,000/- shall be cleared within o....... + More

  25. 2018 (2) TMI 1328

    Seeking cancellation of Extra Ordinary General Meeting (EGM) - Held that - On perusal of the records it is found that one application under Section 8 of the Arbitration and Reconciliation Act, 1996 is pending and fixed for hearing on 09th October, 2017 which is with regard to the maintainability of the main Company Petition. Further, since the applicant has already received notice of the EGM, he/they is/are at liberty to attend the meeting and ra....... + More

  26. 2018 (2) TMI 1327

    Offence under PMLA - Seeking issuance for a writ of habeas corpus for releasing the Petitioner from custody - Are the PMLA offences cognizable? - Held that - When Form III uses the word order that has to include, as per Rule 2 (1) (h) of the PML Arrest Rules, the grounds of arrest. The basic idea is not merely to inform the person arrested of the grounds of arrest but to also furnish him a copy thereof. Even Rule 3 (1) of the PML Arrest Rules req....... + More

  27. 2018 (2) TMI 1326

    Vires of Section 21A of the Banking Regulation Act - What is the scope of Entry 45, List I vis- -vis Entry 30, List II of the Seventh Schedule to the Constitution? - Whether Section 21A can be said to prevail over State Debt Reliefs Acts in the event of a clash between the two? BR BR Held that - It is clear that where Section 21A of the Banking Regulation Act incidentally trenches upon the State Debt Relief Acts, enacted under Entry 30, List II, ....... + More

  28. 2018 (2) TMI 1355

    Corporate insolvency process - eligible debt - Winding up proceeding under the Companies Act or liquidation proceeding under the I & B Code initiated - Held that - In the present case we find that the Adjudicating Authority has noticed extraneous factors unrelated to Corporate Insolvency Resolution Process which are not required to be disclosed in terms of Section 10 of I&B Code or Form 6. BR BR It is not the case of the Financial Creditor (R....... + More

  29. 2018 (2) TMI 1354

    Corporate Insolvency Resolution Process - whether a principal debtor cannot be regarded in default - Held that - It cannot be concluded that the Corporate Debtor-guarantor could be regarded as defaulter once no default is deemed to be committed by the principal borrower, namely CJSC CHL International. In view of Clause 4 of the Guarantee Agreement, it is only in the event of default on the part of the principal borrower that the guarantor has ass....... + More

  30. 2018 (2) TMI 1353

    Corporate insolvency process - eligible debt - review petition - Held that - the instant application, which is in the nature of review, does not warrant acceptance. The non applicant- petitioner had filed a petition under Section 7 of the Code alleging that deposits made by it have remained unpaid and the total amount claimed was more than Rs, 44.50 crores. Such a transaction does not involve an activity which is imputable to an NBFC. The fact th....... + More

  31. 2018 (2) TMI 1325

    Valuation of taxable service - works Contract - inclusion of FOC material - Section 67 of Finance Act - Commercial or Industrial Construction Service - lot of materials/goods are also used in the construction of building or civil structure - includibility of material/goods element - N/N. 15/2004-ST dated September 10, 2004 - whether the value of goods/materials supplied or provided free of cost by a service recipient and used for providing the ta....... + More

  32. 2018 (2) TMI 1324

    Liability of service tax - discount - sub-agent of IATA agents - Held that - this Tribunal in Trade Wings Ltd s case 2017 (9) TMI 257 - CESTAT NEW DELHI taking into consideration the fact that the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. BR ....... + More

  33. 2018 (2) TMI 1323

    Goods Transport Operator Service - recipient of service - Revenue asked the respondent to pay Service Tax in respect of such services received vide leter dated 24.3.2003 pursuant to the amendment made by the Finance Bill, 2003 - Held that - the identical matter was decided by the Hon ble Gujarat High Court in the case of Eimco Elecon Ltd. 2010 (7) TMI 477 - GUJARAT HIGH COURT , where it was held that admittedly, the assessee could not be faulted ....... + More

  34. 2018 (2) TMI 1322

    CENVAT credit - whether the appellant has availed proportionate cenvat credit attributable to their composite contract, on inputs as well as input service, and has not availed any cenvat credit on inputs and common cenvat credit attributable to input service for supply contract executed by them? BR BR Held that - matter needs examination for verification of the facts and then to allow refund. BR BR CENVAT credit - CHA and CFA services - denial on....... + More

  35. 2018 (2) TMI 1321

    Refund of service tax paid on various services used in the export of goods - Denial on the ground that the goods have been exported under drawback claim and hence in terms of the proviso 1(e) of the Notification No. 41/2007, refund is not allowable - Held that - the refund claims in question cover the period partly prior to 07.12.2008 and part of the claims are for the period subsequent to the date - After the amendment of N/n. 41/2007 by N/n. 33....... + More

  36. 2018 (2) TMI 1320

    Business auxiliary service - the commission/fee received by assessee - SCN has been issued on the grounds that the activity rendered by the assessee is covered under the category of business auxiliary service only and not under business support service - Held that - we are unable to fathom how the lower appellate authority has taken the view that the assessee were only evaluating prospective customers with respect to their credit worthiness and p....... + More

  37. 2018 (2) TMI 1319

    Business Auxiliary Service - reverse charge mechanism - the basis of demand is balance sheet figures obtained by the department from the balance sheets of the appellant - Held that - It is a fact on record that appellant is registered with their Central Excise department as well as under Service Tax and filing their regular returns. No effort has been made to find out how much amount they have paid towards Service Tax and under which head. Moreov....... + More

  38. 2018 (2) TMI 1318

    Execution of land acquisition work - Whether service tax is liable to be recovered from appellants under Section 73(1) of the Finance Act, 1994 for the payments made by M/s SICCL, which were routed through appellants? - Held that - any amount received by the assessee from Sahara India would be treated as service and liable to service tax - cost of the land can never be treated as value of the services - demand set aside. BR BR Taxability - leveli....... + More

  39. 2018 (2) TMI 1310

    Clandestine removal - demand based upon the two chit books recovered during the visit of the officers to main appellant s factory premises - Held that - the Adjudicating Authority has totally misconstrued the provisions of the law and the law as settled by the various decisions of the Tribunal as to confirmation of the demands on clandestine removal. It is now settled law, clandestine removal is a very serious allegation and needs to be corrobora....... + More

  40. 2018 (2) TMI 1308

    Refund claim - duty paid on raw materials sent to job workers - time limitation - section 11B of the CEA 1944 - Held that - The claim filed beyond the period of limitation cannot be overcome by making a refund claim appear to be an application for restoration of CENVAT credit - The credit having been reversed and the appellant having issued sales invoice retrospectively, amending their accounts so as to include the excise duty in the sales invoic....... + More

  41. 2018 (2) TMI 1309

    Consulting Engineer Service - reverse charge mechanism - non-payment of service tax for the period May 2008 to February 2009 - Held that - The Hon ble High Court of Karnataka in the case of Commissioner of Central Excise Vs. Adecco Flexione Workforce Solutions Ltd. 2011 (9) TMI 114 - KARNATAKA HIGH COURT has held that issue of SCN when entire amount along with interest stands paid is incorrect and bad in law - penalty set aside. BR BR CENVAT cred....... + More

  42. 2018 (2) TMI 1307

    Transferring of entire CENVAT credit- closure of one unit - penalty u/r 15(1) of the CCR 2004 - denial of credit and imposition of penalty on the ground that they had taken the said credit without permission of the Central Excise officer in terms of Rule 10 of the CENVAT Credit Rules - Held that - rule 10 has been examined by the Tribunal in the case of Hewlett Packard 2006 (11) TMI 76 - CESTAT,BANGALORE , wherein it has been clearly held that no....... + More

  43. 2018 (2) TMI 1306

    Demand of differential duty - penalty u/s 11AC - Cement - N/N. 4/2007-CE dated 01.03.2007 (as amended) - denial on the ground that clearances are to Andhra Pradesh State Housing Corporation and other construction builders is not covered under the said Notification and since their RSP is printed, which is not required to be printed, will fall under Clause 1C of the said Notification instead of Clause-1A - identical issue decided in the case of COM....... + More

  44. 2018 (2) TMI 1304

    SSI Exemption - use of brand name of others - usage of brand name of client in the manufacture of plastic containers - N/N. 8/03 CE - Held that - Admitted fact is that brand name is for such packing material only. BR BR It is clear that bar of use of brand name will not apply in case the packing material which bear the brand name of another person who uses the said packing material either himself or by on behalf of himself - In the present case, ....... + More

  45. 2018 (2) TMI 1305

    Valuation - furniture with Nilkamal brand name - principal job worker arrangement - Revenue held that the value of branded furniture by the appellant supplied to M/s.Nilkamal Ltd. should be in terms of Rule 10A of Central Excise Valuation Rules, 2000 - Held that - On careful perusal of the MOU, we note that same cannot be considered as arrangement for job work - The fact M/s. Nilkamal has sold the said furniture with much higher price and hence R....... + More

  46. 2018 (2) TMI 1303

    Applicability of Rule 6(3) (i) of Cenvat Credit Rules, 2004 - Sulphuric Acid, a by-product, emerged during the course of manufacture of dutiable Zinc and Lead - clearance of taxable as well as exempt goods - Held that - identical issue decided in appellant own case Union of India & Others Versus M/s. Hindustan Zinc Ltd. 2014 (5) TMI 253 - SUPREME COURT , where it was held that the Sulphuric Acid, which has emerged as a technical necessity, wh....... + More

  47. 2018 (2) TMI 1302

    Rebate - whether the Appellants are entitled to take credit of the rebate amount rejected by the adjudicating authority? - Held that - After rejection of part of the rebate claim of ₹ 3,29,849/-, the Appellant had not filed Appeal before the ld. Commissioner (Appeals), when in the order of the adjudicating authority, no direction for taking recredit of the rejected amount has been specified - there is no merit in the appeal - appeal dismiss....... + More

  48. 2018 (2) TMI 1301

    Benefit of N/N. 64/95 dt. 16.3.1995 - Semi-Trailer cleared to Liquid Propulsion System Centre (LPSC), Department of Space, ISRO - Department took the view that the semi-trailer is not a system or sub-system by itself, that it has not been certified as meant for use in a launch vehicle project - Held that - identical issue decided in the case of P.L. Haulwel Trailers Vs CCE Chennai 2002 (1) TMI 160 - CEGAT, CHENNAI , where it was held that Any app....... + More

  49. 2018 (2) TMI 1300

    Penalties u/s 11AC and Rule 173Q - inclusion of installation charges in assessable value - brand name - Held that - Considering the magnitude of the dispute and also that this is a second round of litigation, the penalty imposed u/s 11AC will be suffice to meet ends of justice in this case - penalty u/r 173Q is set aside - appeal allowed in part........ + More

  50. 2018 (2) TMI 1299

    Clandestine removal - excess stock of finished goods - non-accountal of finished goods - Held that - Merely non-accountal of the finished goods in the RG-1 register pending chemical analysis or the analytical report is not up to the mark would not lead to an inference that the same were kept to be cleared clandestinely and confiscation of the excess stock attributing clearance without payment of duty - appeal allowed - decided in favor of appella....... + More

  51. 2018 (2) TMI 1298

    Rate of tax - Classification of goods - automotive air conditioning systems - taxable at 4%or 12.5% - Held that - the goods imported by the petitioner are inputs for the manufacture of car inside the State. Therefore, the appropriate classification should be under Entry 67 of Part B to the First Schedule and not otherwise - In paragraph 13 of the counter affidavit, the respondent took a stand that the industrial input certificates issued by the p....... + More

  52. 2018 (2) TMI 1297

    Detention of goods - Capsule manufacturing equipment Omega 20 extruder - stock transfer - detention on the ground that the said consignment was not accompanied with advance CST waybill of Andhra Pradesh - Held that - the officer concerned is empowered to exercise the power of detention of goods only where he is prima facie satisfied that the movement of goods is covered by the transaction of sale or purchase and that there is an attempt on the pa....... + More

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