Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Classification of goods - Water purifier or water filter - ...


Goods Classified as Household Water Filters Due to Their Purification Process and Functionality.

June 7, 2014

Case Laws     Customs     AT

Classification of goods - Water purifier or water filter - processes undertaken are all purification of water through filtration and different materials are used to undertake the filtration to achieve higher levels of purification - qualify to be classified as household type filters - AT

View Source

 


 

You may also like:

  1. Classification of imported goods - RO-6.5L Mineral Enrichment System (Reverse Osmosis water purifier) - the classification of the impugned goods are held to be under CTH...

  2. GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

  3. Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

  4. The case pertains to the classification of 'BAYLAN' branded water meters for customs duty purposes. The key points are: The water meters were initially classified under...

  5. The Authority for Advance Ruling, Gujarat addressed the classification of ZLD treated water obtained from a ZLD plant under GST. The water, after undergoing processes in...

  6. CENVAT Credit - processing of membrane/disc imported for water filter system - activity of repacking after adding some features - not a manufacturing activity - duty...

  7. Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without...

  8. Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

  9. Classification of imported goods - membrane elements - The products which fall under Chapter Sub-heading 842121 as mentioned in Column (3) relating to the product "Water...

  10. Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the...

  11. Classification of supply of outputs - sale of goods or not - water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery,...

  12. Classification of treated water and exemption from GSt - Water recovered out of the effluent treatment process nothing but an ordinary water which is suitable for reuse...

  13. Classification of machines - Air Jet Filters - Super Jet Small Filters - rice milling machinery or otherwise? - whether classified under CTH 8421.10 or under CTH 8437? -...

  14. Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It...

  15. AAAR upheld that treated water from Common Effluent Treatment Plant (CETP) constitutes demineralized water, making it ineligible for GST exemption under Notification No....

 

Quick Updates:Latest Updates