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Central Excise - Plastics and articles thereof

Central Excise - SECTION VII PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF (CHAPTER 39 and CHAPTER 40) NOTES: 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identi .....

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: 1. Throughout this Schedule, the expression plastics means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule any reference to .....

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lvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212; (f) organic surface-active agents or preparation of heading 3402; (g) run gums or ester gums (heading 3806); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnos .....

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walking-sticks, whips, riding-crops or parts thereof); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical appliances); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) articles of Chapter 91 (for example, clock or watch cases); (w) articles of Chapter 92 (for example, musical instruments or parts thereof); (x) articles of Chapter 94 (fo .....

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produced by chemical synthesis, falling in the following categories: (a) liquid synthetic polyolefins of which less than 60% by volume distils at 3000C, after conversion to 1,013 millibars when a reduced pressure distillation method is used (headings 3901 and 3902); (b) resins, not highly polymerised, of the coumarone-indene type (heading 3911); (c) other synthetic polymers with an average of at least 5 monomer units; (d) silicones (heading 3910); (e) resols (heading 3909) and other prepo .....

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mer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are .....

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of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914). 8. For the purposes of heading 3917, the expression tubes, pipes and hoses means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, .....

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of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings 3920 and 3921, the expression plates, sheets, film, foil and strip applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (ev .....

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) balconies, balustrades, fencing, gates and similar barriers; (f) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; (g) large scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other par .....

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lastics (ASTM Designation D-790-63), for tensile properties of plastics (ASTM Designation D-638-64T), or for tensile properties of thin plastic sheeting (ASTM Designation D-882-64T) and rigid means all articles other than 'flexible' as defined above. 13. Notwithstanding anything contained in Note 12 to this Chapter, in headings 3909, 3921, 3923, 3924, 3925 and 3926 rigid ployurethane foam means cellular polyurethane with compressive strength of 0.418 to 28.14 kg./Cm2 and @ .....

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r lamination or lacquering] shall amount to manufacture . SUB-HEADING NOTES: 1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) where there is a sub-heading named Other in the same series: (1) the designation in a sub-heading of a polymer by the prefix poly (for example, polyethylene and polyamide -6,6) means that the constituent monomer unit or monomer units .....

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64257;ed polymers are not more specifically covered by any other sub-heading; (4) polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading, among the remaining sub-headings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same sub-heading shall be taken together. Only the constituent comonomer units of the polymers .....

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ion are to be compared; (2) chemically modified polymers are to be classified in the sub-heading appropriate to the unmodified polymer. Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in the same proportions. 2. For the purposes of sub-heading 3920 43, the term plasticisers includes secondary plasticisers. *************** AMENDMENT NOTES: 1. for the word metallization , the words metallization or lami .....

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10 - 39011010 - Linear low density polyethylene (LLDPE) - kg. - 3901 10 90 - 39011090 - Other - kg. - 3901 20 00 - 39012000 - Polyethylene having a specific gravity of 0.94 or more - kg. - 3901 30 00 - 39013000 - Ethylene-vinyl acetate copolymers - kg. - 3901 40 00 - 39014000 - Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 - kg. - 3901 90 - 390190 - Other: - 3901 90 10 - 39019010 - Linear medium density polyethylene(LMDPE) - kg. - 3901 90 90 - 39019090 - Other - k .....

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0 00 - 39032000 - Styrene-acrylonitrile (SAN) copolymers - kg. - 3903 30 00 - 39033000 - Acrylonitrile-butadine-styrene (ABS) copolymers - kg. - Other: - 3903 90 10 - 39039010 - Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more - kg. - 3903 90 20 - 39039020 - Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter - kg. - 3903 90 90 - 39039090 - Other - kg. - 3904 - 39 .....

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de) (PVC) Resins(emulsion grade) - kg. - 3904 22 90 - 39042290 - Other - kg. - 3904 30 - 390430 - Vinyl chloride-vinyl acetate copolymers: - 3904 30 10 - 39043010 - Poly (vinyl derivatives) - kg. - 3904 30 90 - 39043090 - Other - kg. - 3904 40 00 - 39044000 - Other Vinyl chloride copolymers - kg. - Vinylidene chloride polymers: - 3904 50 10 - 39045010 - Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 .....

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n aqueous dispersion: - 3905 12 10 - 39051210 - Poly (vinyl acetate) (PVA), moulding material - kg. - 3905 12 20 - 39051220 - Poly (vinyl acetate) resins - kg. - 3905 12 90 - 39051290 - Other - kg. - 3905 19 - 390519 - Other: - 3905 19 10 - 39051910 - Poly (vinyl acetate) (PVA) moulding material - kg. - 3905 19 20 - 39051920 - Poly (vinyl acetate) and resins - kg. - 3905 19 90 - 39051990 - Other - kg. - Vinyl acetate copolymers: - 3905 21 00 - 39052100 - In aqueous dispersion - kg. - 3905 29 00 .....

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906 90 - 390690 - Other : - 3906 90 10 - 39069010 - Acrylic resins - kg. - 3906 90 20 - 39069020 - Polyacrylate moulding powder - kg. - 3906 90 30 - 39069030 - Copolymers of acrylonitrile - kg. - 3906 90 90 - 39069090 - Other - kg. - 3907 - 3907 - POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES,ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS - 3907 10 00 - 39071000 - Polyacetals - kg. - 3907 20 - 390720 - Other polyethers: - 3907 20 10 - 39 .....

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not less than 72 ml/g - kg. - 3907 69 20 - 39076920 - Having a viscosity number less than 72 ml/g but not less than 64 ml/g - kg. - 3907 69 90 - 39076990 - Other - kg. - 3907 70 00 - 39077000 - Poly (lactic acid) - kg. - Other polyesters : - 3907 91 - 390791 - Unsaturated : - 3907 91 10 - 39079110 - Maleic resins - kg. - 3907 91 20 - 39079120 - Polyester or contract resins - kg. - 3907 91 30 - 39079130 - Fumeric resins - kg. - 3907 91 40 - 39079140 - Diallylphthalate resins - kg. - 3907 91 50 - .....

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Other : - 3908 90 10 - 39089010 - Nylon moulding powder - kg. - 3908 90 20 - 39089020 - Nylon in other primary forms - kg. - 3908 90 90 - 39089090 - Other - kg. - 3909 - 3909 - AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS - 3909 10 - 390910 - Urea resins; thiourea resins : - 3909 10 10 - 39091010 - Urea formaldehyde resins - kg. - 3909 10 90 - 39091090 - Other - kg. - 3909 20 - 390920 - Melamine resins: - 3909 20 10 - 39092010 - Melamine formaldehyde resins - kg. - 3909 20 .....

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9094040 - Ketonic resins - kg. - 3909 40 50 - 39094050 - Phenoxi resins - kg. - 3909 40 60 - 39094060 - Terpene phenolic resins - kg. - 3909 40 90 - 39094090 - Other - kg. - 3909 50 00 - 39095000 - Polyurethanes - kg. - 3910 - 3910 - SILICONES IN PRIMARY FORMS - 3910 00 - 391000 - Silicones in primary forms - 3910 00 10 - 39100010 - Silicone resins - kg. - 3910 00 20 - 39100020 - Silicone oil - kg. - 3910 00 90 - 39100090 - Other - kg. - 3911 - 3911 - PETROLEUM RESINS, COUMARONE-INDENE RESINS, P .....

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AL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS - Cellulose acetates : - 3912 11 - 391211 - Non-plasticised: - kg. - 3912 11 10 - 39121110 - Cellulose acetate flakes - kg. - 3912 11 20 - 39121120 - Cellulose acetate moulding powder - kg. - 3912 11 30 - 39121130 - Cellulose acetobutyrate moulding powder - kg. - 3912 11 40 - 39121140 - Cellulose nitrate, dynamic grade - kg. - 3912 11 90 - 39121190 - Other - kg. - 3912 12 - 391212 - Plasticised : - 3912 12 10 - 39121210 - Cell .....

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12 31 00 - 39123100 - Carboxymethyl cellulose and its salts - kg. - 3912 39 - 391239 - Other : - Non-plasticised: - 3912 39 11 - 39123911 - Ethylcellulose - kg. - 3912 39 12 - 39123912 - Methylcellulose - kg. - 3912 39 19 - 39123919 - Other cellulose ethers - kg. - Plasticised: - 3912 39 21 - 39123921 - Ethyl cellulose - kg. - 3912 39 22 - 39123922 - Methyl cellulose - kg. - 3912 39 29 - 39123929 - Other cellulose ethers - kg. - 3912 90 - 391290 - Other: - 3912 90 10 - 39129010 - Cellulose propi .....

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3913 90 - 391390 - Other : - Chemical derivatives of natural rubber: - 3913 90 11 - 39139011 - Chlorinated rubber - kg. - 3913 90 19 - 39139019 - Other - kg. - 3913 90 20 - 39139020 - Hardened proteins (such as hardened casein, gelatin) - kg. - 3913 90 30 - 39139030 - Dextran - kg. - 3913 90 90 - 39139090 - Other - kg. - 3914 - 3914 - ION–EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS - 3914 00 - 391400 - Ion–exchangers based on polymers of headings 3901 to 3913, in prim .....

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mers of vinyl chloride: - 3915 30 10 - 39153010 - Of copolymers of vinyl chloride - kg. - 3915 30 90 - 39153090 - Other - kg. - 3915 90 - 391590 - Of other plastics : - 3915 90 10 - 39159010 - Of polypropylene - kg. - Of polymers of vinyl acetate : - 3915 90 21 - 39159021 - Of copolymers of vinyl acetate - kg. - 3915 90 29 - 39159029 - Other - kg. - 3915 90 30 - 39159030 - Of acrylic polymers and methlyacrylic copolymers - kg. - Of alkyds, polyesters and epoxide resins : - 3915 90 41 - 39159041 .....

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ellulose plastic waste such as cellulose nitrate film scrap non-plasticised - kg. - 3915 90 73 - 39159073 - Cellulose plastic waste such as cellulose nitrate film scrap plasticised - kg. - 3915 90 74 - 39159074 - Cellulose plastic waste such as cellulose acetate film scrap non-plasticised - kg. - 3915 90 75 - 39159075 - Cellulose plastic waste such as cellulose acetate film scrap plasticised - kg. - 3915 90 90 - 39159090 - Other - kg. - 3916 - 3916 - MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIM .....

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Canes - kg. - 3916 20 99 - 39162099 - Other - kg. - 3916 90 - 391690 - Of other plastics : - 3916 90 10 - 39169010 - Canes - kg. - Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers : - 3916 90 21 - 39169021 - Of phenoplast - kg. - 3916 90 22 - 39169022 - Of aminoplast - kg. - 3916 90 23 - 39169023 - Of alkyds and polysters - kg. - 3916 90 24 - 39169024 - Of .....

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lymethyl methacrylate - kg. - 3916 90 40 - 39169040 - Of regenerated cellulose - kg. - 3916 90 50 - 39169050 - Of cellulose nitrate and celluloid, whether or not plasticised - kg. - 3916 90 60 - 39169060 - Of vulcanized fibre - kg. - 3916 90 70 - 39169070 - Of cellulose acetate and acetate butyrate, whether or not plasticised - kg. - 3916 90 80 - 39169080 - Of vinyl plastic - kg. - 3916 90 90 - 39169090 - Of other polymerisation and copolymerisation products - kg. - 3917 - 3917 - TUBES, PIPES AN .....

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g. - 3917 23 - 391723 - Of polymers of vinyl chloride : - 3917 23 10 - 39172310 - Seamless tubes - kg. - 3917 23 90 - 39172390 - Other - kg. - 3917 29 - 391729 - Of other plastics : - 3917 29 10 - 39172910 - Seamless tubes of copolymers of vinyl acetate and vinyl chloride - kg. - 3917 29 20 - 39172920 - Seamless tubes of polymers and copolymers of polystyrene - kg. - 3917 29 30 - 39172930 - Tubes of cellulose nitrate and celluloid, whether or not plasticised - kg. - 3917 29 40 - 39172940 - Tubes .....

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32 20 - 39173220 - Of addition polymerisation products - kg. - 3917 32 90 - 39173290 - Other - kg. - 3917 33 00 - 39173300 - Other, not reinforced or otherwise combined with other materials, with fittings - kg. - 3917 39 - 391739 - Other: - 3917 39 10 - 39173910 - Of condensation or rearrangement polymerisation products, whether or not chemically modified - kg. - 3917 39 20 - 39173920 - Of addition polymerisation products - kg. - 3917 39 90 - 39173990 - Other - kg. - 3917 40 00 - 39174000 - Fit .....

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- kg. - 3918 90 20 - 39189020 - Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts - kg. - 3918 90 90 - 39189090 - Other - kg. - 3919 - 3919 - SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS - 3919 10 00 - 39191000 - In rolls of width not exceeding 20 cm - kg. - 3919 90 - 391990 - Other : - 3919 90 10 - 39199010 - Plastic stickers, whether or not printed, embossed, or impregnated embossed, or imp .....

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91 - 39201091 - Rigid, plain - kg. - 3920 10 92 - 39201092 - Flexible, plain - kg. - 3920 10 99 - 39201099 - Other - kg. - 3920 20 - 392020 - Of polymers of propylene: - 3920 20 10 - 39202010 - Rigid, plain - kg. - 3920 20 20 - 39202020 - Flexible, plain - kg. - 3920 20 90 - 39202090 - Other - kg. - 3920 30 - 392030 - Of polymers of styrene : - 3920 30 10 - 39203010 - Rigid, plain - kg. - 3920 30 20 - 39203020 - Flexible, plain - kg. - 3920 30 90 - 39203090 - Other - kg. - Of polymers of vinyl .....

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9 - 392059 - Other : - Polyacrylate sheets: - 3920 59 11 - 39205911 - Rigid, plain - kg. - 3920 59 12 - 39205912 - Flexible, plain - kg. - 3920 59 19 - 39205919 - Other - kg. - Other : - 3920 59 91 - 39205991 - Rigid, plain - kg. - 3920 59 92 - 39205992 - Flexible, plain - kg. - 3920 59 99 - 39205999 - Other - kg. - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : - 3920 61 - 392061 - Of polycarbonates : - 3920 61 10 - 39206110 - Rigid, plain - kg. - 3920 61 20 - 39206120 .....

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1 - 39206911 - Rigid, plain - kg. - 3920 69 12 - 39206912 - Flexible, plain - kg. - 3920 69 19 - 39206919 - Other - kg. - Sun and/or dust control film : - 3920 69 21 - 39206921 - Rigid, plain - kg. - 3920 69 22 - 39206922 - Flexible, plain - kg. - 3920 69 29 - 39206929 - Other - kg. - Other film : - 3920 69 31 - 39206931 - Rigid, plain - kg. - 3920 69 32 - 39206932 - Flexible, plain - kg. - 3920 69 39 - 39206939 - Other - kg. - Other : - 3920 69 91 - 39206991 - Rigid, plain - kg. - 3920 69 92 - .....

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ble, plain - kg. - 3920 71 99 - 39207199 - Other - kg. - 3920 73 - 392073 - Of cellulose acetate: - Sheet of cellulose acetate, non-plasticized: - 3920 73 11 - 39207311 - Rigid, plain - kg. - 3920 73 12 - 39207312 - Flexible, plain - kg. - 3920 73 19 - 39207319 - Other - kg. - Sheets of cellulose acetate, plasticized : - 3920 73 21 - 39207321 - Rigid, plain - kg. - 3920 73 22 - 39207322 - Flexible, plain - kg. - 3920 73 29 - 39207329 - Other - kg. - Other : - 3920 73 91 - 39207391 - Rigid, plain .....

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91 - 392091 - Of other plastics: - Of poly (vinyl butyral): - 3920 91 11 - 39209111 - Rigid, plain - kg. - 3920 91 12 - 39209112 - Flexible, plain - kg. - 3920 91 19 - 39209119 - Other - kg. - 3920 92 - 392092 - Of polyamides: - Poly (amide fiuoride) film: - 3920 92 11 - 39209211 - Rigid, plain - kg. - 3920 92 12 - 39209212 - Flexible, plain - kg. - 3920 92 19 - 39209219 - Other - kg. - Other : - 3920 92 91 - 39209291 - Rigid, plain - kg. - 3920 92 92 - 39209292 - Flexible, plain - kg. - 3920 92 .....

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- Rigid, plain - kg. - 3920 99 12 - 39209912 - Flexible, plain - kg. - 3920 99 19 - 39209919 - Other - kg. - Film, sheets, strip of vinyl plastics : - 3920 99 21 - 39209921 - Rigid, plain - kg. - 3920 99 22 - 39209922 - Flexible, plain - kg. - 3920 99 29 - 39209929 - Other - kg. - Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate : - 3920 99 31 - 39209931 - Rigid, plain - kg. - 3920 99 32 - 39209932 - Flexible, plain - kg. - 3920 99 39 - 39209939 - Other - kg .....

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plain - kg. - 3920 99 99 - 39209999 - Other - kg. - 3921 - 3921 - OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS - Cellular : - 3921 11 00 - 39211100 - Of polymers of styrene - kg. - 3921 12 00 - 39211200 - Of polymers of vinyl chloride - kg. - 3921 13 - 392113 - Of polyurethanes: - 3921 13 10 - 39211310 - Flexible - kg. - 3921 13 90 - 39211390 - Other - kg. - 3921 14 00 - 39211400 - Of regenerated cellulose - kg. - 3921 19 00 - 39211900 - Of other plastics - kg. - 3921 90 - 392190 - O .....

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kg. - 3921 90 32 - 39219032 - Flexible, lacquered - kg. - 3921 90 33 - 39219033 - Rigid, metallised - kg. - 3921 90 34 - 39219034 - Flexible, metallised - kg. - 3921 90 35 - 39219035 - Rigid, laminated - kg. - 3921 90 36 - 39219036 - Flexible, laminated - kg. - 3921 90 39 - 39219039 - Other - kg. - Other : - 3921 90 91 - 39219091 - Rigid, lacquered - kg. - 3921 90 92 - 39219092 - Flexible, lacquered - kg. - 3921 90 93 - 39219093 - Rigid, metallised - kg. - 3921 90 94 - 39219094 - Flexible, metal .....

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S FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS - 3923 10 - 392310 - Boxes, cases, crates and similar articles: - 3923 10 10 - 39231010 - Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles - kg. - 3923 10 20 - 39231020 - Watch-box, jewellery box and similar containers of plastics - kg. - 3923 10 30 - 39231030 - Insulated ware - kg. - 3923 10 40 - 39231040 - Packing for accommodating connect .....

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. - 3923 50 - 392350 - Stoppers, lids, caps and other closures : - 3923 50 10 - 39235010 - Caps and closures for bottles - kg. - 3923 50 90 - 39235090 - Other - kg. - 3923 90 - 392390 - Other : - 3923 90 10 - 39239010 - Insulated ware - kg. - 3923 90 20 - 39239020 - Aseptic bags - kg. - 3923 90 90 - 39239090 - Other - kg. - 3924 - 3924 - TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS - 3924 10 - 392410 - Tableware and kitchenware : - 3924 10 10 - 39 .....

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rs - kg. - 3925 30 00 - 39253000 - Shutters, blinds (including venetian blinds) and similar articles and parts thereof - kg. - 3925 90 - 392590 - Other : - 3925 90 10 - 39259010 - Of polyurethane - kg. - 3925 90 90 - 39259090 - Other - kg. - 3926 - 3926 - OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914 - 3926 10 - 392610 - Office or school supplies: - Office supplies of a kind classified as stationery other than pins, clips, and writing instruments : - 3926 10 .....

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stickers for garments : - 3926 20 31 - 39262031 - Of polyurethane foam - kg. - 3926 20 39 - 39262039 - Other - kg. - Collar stays, patties, butterfly, shoulder-pads and other stays : - 3926 20 41 - 39262041 - Of polyurethane foam - kg. - 3926 20 49 - 39262049 - Other - kg. - Other : - 3926 20 91 - 39262091 - Of polyurethane foam - kg. - 3926 20 99 - 39262099 - Other - kg. - 3926 30 - 392630 - Fittings for furniture, coach work or the like: - 3926 30 10 - 39263010 - Of polyurethane foam - kg. - .....

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Forum: Cess paid instead of SGST

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Forum: Input credit of gst paid on urd

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

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

Forum: transfer of shares

Forum: Input tax credit

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017



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