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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Classification of goods - Stainless Steel Chilly Cutter - The ...

GST

October 9, 2018

Classification of goods - Stainless Steel Chilly Cutter - The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.

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  1. CST, Stainless steel wire is not covered under the entry of 'tools, alloys and special steels' in entry no (ix), does not fall under “Declared Goods'

  2. Export Obligation Period for Specified Inputs with Pre-import Condition - New entry:- Flat-rolled products of stainless steel covered under ITC(HS) Codes: 7219 or 7220

  3. Valuation - enhancement of value - Comparison of the circle of stainless steel to prime product namely CR Coil is incorrect and cannot be allowed - AT

  4. Regarding Anti-dumping duty on Cold Rolled Flat Products of Stainless Steel (400 Series) having width below 600 mm originating in, or exported from, European Union,...

  5. Classification - Exemption - the powder form of chilly, turmeric and coriander are no different from chilly, turmeric and coriander - HC

  6. CST - stainless steel wire can not be treated as declared goods for the purpose of Central Sales Tax.... - SC

  7. The intention of the legislature under the TNGST is to treat chilly and chilly powder, coriander and coriander powder, and turmeric and turmeric powder as one and the...

  8. Manufacture - marketability - process of cold-rolling of stainless steel patta/pattis - whether cold-rolled pattas are distinct marketable commodities - held yes - SC

  9. Benefit of Exemption Notification – import of stainless steel melting scrap - when there were Notifications in force simultaneously then that Notification which was...

  10. Classification of import of goods - Brush Cutters - The tribunal held that the imported goods ('brush cutters') are correctly classifiable under CTH 8467 8990 as they...

 

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