Home Highlights May 2014 Year 2014 This

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1. Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material or not - The metal waste is...

2. Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of...

3. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

4. Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used...

5. Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When...

6. Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

7. Clandestine removal - Job work - input output norms of 1 kg of lead for every 1.07 kg of waste & scrap can not be made applicable to all categories of waste & scrap and...

8. Clearance of waste and scrap - the waste and scrap has arisen during repair and maintenance work of the capital goods. Some portion of the scrap has also arisen on...

9. Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the...

10. Reversal of CENVAT Credit on damaged Capital Goods - As much as the appellant have cleared the capital goods as waste and scrap coupled with the fact of insurance claim...

11. Confiscation of goods - imposition of redemption fine and penalty - at the time of importation of the goods, admittedly, Pre Shipment Inspection Certificates were not...

12. Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had...

13. Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...

14. Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

15. Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...