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
Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Classification of Holograms and Holographic films - merely ...

Central Excise

April 10, 2015

Classification of Holograms and Holographic films - merely because a particular embossed hologram is self adhesive, therefore in all cases, it will attract entry 39 is not correct. - What is to be seen is whether the self adhesive part of the product is of primary use or the printed matter is of primary use - SC

View Source

 


 

You may also like:

  1. Classification of Holograms and Holographic films - CESTAT arrives at the exactly opposite result without telling us why. Secondly, we are again left guessing as to how...

  2. Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA...

  3. Classification - Chapter 49 or 94 - vinyl cut graphics, vinyl self-adhesive stickers and translates - cannot be considered as parts of signboards - these are products of...

  4. Penalty u/s 271(1)(c) - addition made on account of writing off unused hologram - assessee was of bonafide belief that writing off of unused hologram is legal since it...

  5. Assessable value - the “master charges” are collected for producing specific holograms for their clients and the masters are returned to the clients once the required...

  6. Manufacture - cutting and slitting of imported self-adhesive film and self-adhesive paper - Mere mention of a product in a tariff heading does not necessarily imply that...

  7. Rate of tax - supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives - Rate of GST is 18%

  8. Manufacture - processed fabrics - embossing and pleating are temporary in nature - the process of pleating and embossing does not amount to manufacture. - AT

  9. Classification of goods - rate of tax - Tile Adhesive - Tile Grout - The products in question will be classifiable under Entry 24 of Schedule IV of Notification No....

  10. Redemption of confiscated goods - Process amounting to manufacture or not - activity of affixing holograms on the CFLs (revalidation process) carried out by the...

 

Quick Updates:Latest Updates