Home Highlights November 2013 Year 2013 This

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1. Classification of imported goods - Navigation System - Multifunctional Devices or not -The Tribunal upheld the Order-in-Appeal No.84/2018, confirming the classification...

2. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

3. Search and seizure - jurisdiction of CGST Delhi North Commissionerate - reasons to believe - Admittedly, in the instant case, no investigations were carried out against...

4. Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...

5. Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and...

6. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

7. Levy of IGST on import of goods - classification pumps and pump filters imported for for ‘washing machines’ and ‘dishwashers’ - essential onus devolving on customs...

8. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

9. Classification of imported goods - screw / drag conveyors and bucket elevators - The impugned goods imported for specific use in the milling factory merits...

10. Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

11. Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

12. Jurisdiction of AO in framing assessment - The assessee’s address was obtained from the bank records in which the assessee has given address of Delhi and on the same...

13. Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not...

14. Classification of imported goods - Steel Balls - The appellants cannot be forced to continue the classification they adopted in the past even though it was incorrect....

15. Classification of goods imported - whether the goods imported are calcareous stone ‘other than marble’ which could be allowed to be imported only against SIL during the...