Home Highlights April 2012 Year 2012 This

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1. Denial of cenvat credit – manufacture of batteries - Hydraulic Oil and Hadilin as capital goods – Appellant is eligible for CENVAT Credit - AT

2. Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. The...

3. Classification of imported goods - Parts - Cutter Suction Dredger along with other accessories and equipments - A plain reading of the Note 2 of the Section XVII shows...

4. Benefit under EPCG Scheme denied - The first part of the definition of capital goods uses the term ‘means’. The term ‘means’ is exhaustive in nature and is meant to...

5. Process amounting to manufacture or not - conversion of waste oil/used oil/sludge obtained from various sources into reclaimed fuel oil / re-refining used oil amounts -...

6. Classification of goods - rate of GST - Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache - beauty product or medicinal products -...

7. Claim of depreciation @ 60% on racks, Xerox machine - AO/TPO directed to verify the actual use and nature of Xerox machines and the accessories that has been considered...

8. TP adjustment - Comparability - Functional dissimilarity - there is wide difference in the functions of a manufacturer and assembler. It is further stated that the...

9. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

10. Classification of goods - Rate of tax - solvent Extracted spent Earth oil - Considering the basic characteristics of the spent earth oil, it's merely a vegetble oil...

11. Classification of goods - JAC OLIVOL BODY OIL - When the product itself proclaims to ‘apply daily before or after bath all over your body’, it is difficult for us to...

12. Classification of goods - RBD Palm oil stearin when used as an industrial monocarboxolic fatty acid/acid oil, sold for industrial use, would then necessitate their...

13. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

14. Manufacture - conversion of waste oil/ sludge into reclaimed fuel oil/re-refining used oil - process of cleaning of waste oil to yield reclaimed fuel oil does not amount...

15. Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is...