Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Central Excise - Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Central Excise - SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES (CHAPTER 28 to CHAPTER 38) NOTES: 1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule. (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. 2. Subject to Note 1 above .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

propriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. - NOTES: 1. This Chapter does not cover: (a) natural oleoresins or vegetable extracts of heading 1301 or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. 4. The expression perfumery, cosmetic or toilet preparations in heading 3307 applies, inter alia, to the following products: cented sach .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of any other treatment to render the products marketable to the consumer, shall be construed as manufacture . - 3301 - 3301 - ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS - Essential oils of citrus fruit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

33012530 - Horsemint oil (ex-mentha sylvestries) - kg. - 3301 25 40 - 33012540 - Bergament oil (ex-mentha citrate) - kg. - 3301 25 90 - 33012590 - Other - kg. - 3301 29 - 330129 - Other: - Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: - 3301 29 11 - 33012911 - Anise oil (aniseed oil) - kg. - 3301 29 12 - 33012912 - Cajeput oil - kg. - 3301 29 13 - 33012913 - Cananga oil - kg. - 3301 29 14 - 33012914 - Caraway oil - kg. - 3301 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Eucalyptus oil - kg. - 3301 29 25 - 33012925 - Fennel seed oil - kg. - 3301 29 26 - 33012926 - Ginger oil - kg. - 3301 29 27 - 33012927 - Ginger grass oil - kg. - 3301 29 28 - 33012928 - Clove bud oil - kg. - Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: - 3301 29 31 - 33012931 - Tuberose concentrate - kg. - 3301 29 32 - 33012932 - Nutmeg oil - kg. - 3301 29 33 - 33012933 - Palmarosa oil - kg. - 3301 29 34 - 33012934 - Pat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- kg. - 3301 29 45 - 33012945 - Cumin oil - kg. - 3301 29 46 - 33012946 - Celery seed oil - kg. - 3301 29 47 - 33012947 - Garlic oil - kg. - 3301 29 48 - 33012948 - Paprika oil - kg. - 3301 29 49 - 33012949 - Turmeric oil - kg. - 3301 29 50 - 33012950 - Spices’ oils not elsewhere specified or included - kg. - 3301 29 90 - 33012990 - Other - kg. - 3301 30 - 330130 - Resinoids: - 3301 30 10 - 33013010 - Agar oil - kg. - Other: - 3301 30 91 - 33013091 - Flavouring essences, all types, including th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

33019017 - Nutmeg oleoresins - kg. - Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: - 3301 90 21 - 33019021 - Clove oleoresins - kg. - 3301 90 22 - 33019022 - Capsicum oleoresins - kg. - 3301 90 23 - 33019023 - Coriander oleoresins - kg. - 3301 90 24 - 33019024 - Cumin oleoresins - kg. - 3301 90 25 - 33019025 - Fennel oleoresins - kg. - 3301 90 29 - 33019029 - Oleoresins of spices not elsewhere specified or included - kg. - At .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Flavouring essences, all types, including those for liquors - kg. - 3301 90 49 - 33019049 - Other - kg. - Terpenic by-products of the deterpenation of essential oils: - 3301 90 51 - 33019051 - Flavouring essences, all types, including those for liquors - kg. - 3301 90 59 - 33019059 - Other - kg. - 3301 90 60 - 33019060 - AQUEOUS distillates of essential oils, not elsewhere specified or included - kg. - Aqueous solutions of essential oils: - 3301 90 71 - 33019071 - Flavouring essences, all types .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

thetic Flavouring essences - kg. - 3302 10 90 - 33021090 - Other - kg. - 3302 90 - 330290 - Other: - Mixtures of aromatic chemicals and essential oils as perfume base: - 3302 90 11 - 33029011 - Synthetic perfumery compounds - kg. - 3302 90 12 - 33029012 - Synthetic essential oil - kg. - 3302 90 19 - 33029019 - Other - kg. - 3302 90 20 - 33029020 - Aleuritic acid - kg. - 3302 90 90 - 33029090 - Other - kg. - 3303 - 3303 - PERFUMES AND TOILET WATERS - 3303 00 - 330300 - Perfumes and toilet waters: .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS - 3304 10 00 - 33041000 - Lip make-up preparations - kg. - 3304 20 00 - 33042000 - Eye make-up preparations - kg. - 3304 30 00 - 33043000 - Manicure or pedicure preparations - kg. - Other: - 3304 91 - 330491 - Powders, whether or not compressed: - 3304 91 10 - 33049110 - Face powders - kg. - 3304 91 20 - 33049120 - Talcum powders - kg. - 3304 91 90 - 3304 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Other - kg. - 3305 20 00 - 33052000 - Preparations for permanent waving or straightening - kg. - 3305 30 00 - 33053000 - Hair lacquers - kg. - 3305 90 - 330590 - Other: - Hair oil: - 3305 90 11 - 33059011 - Perfumed - kg. - 3305 90 19 - 33059019 - Other - kg. - 3305 90 20 - 33059020 - Brilliantines (spirituous) - kg. - 3305 90 30 - 33059030 - Hair cream - kg. - 3305 90 40 - 33059040 - Hair dyes (natural, herbal or synthetic) - kg. - 3305 90 50 - 33059050 - Hair fixers - kg. - 3305 90 90 - 33059 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Highlight: Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Forum: GSTR 3B Rectification

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM – Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities – Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Notification: The Customs and Central Excise Duties Drawback Rules, 2017



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version