Classification of goods - Manufacture of printed ATM Rolls, ...

Central Excise

February 17, 2014

Classification of goods - Manufacture of printed ATM Rolls, printed lottery ticket rolls and printed bus ticket rolls - prior to enactment of Finance Bills 2012 merit classification as "products of the printing industry" - AT

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Classification of goods - Manufacture of printed ATM Rolls, ...

Central Excise

February 17, 2014

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Additional depreciation on ATMs - whether Automated Teller Machines are substantially in the nature of computers - Held Yes - AO directed to allow depreciation @ 60% to ATMs - AT

Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

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Disallowance of depreciation claimed on Automated Teller Machines (ATM) - @ 15% OR 60% - the test would be: Does an ATM fulfil the functions of a Computer in the...

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Classification of goods - imported thermal paper - printing of the name of the bank and coding to read the end of statement transacted, is cut and slit and placed in...

Compounded levy scheme- cold rolling machines - the duty can be charged only on the basis of actual number of cold rolling machines installed and, therefore, if in a...

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