Home Highlights April 2019 Year 2019 This

You may also like:

1. Amendment in SION A-1691 of Chemical Product Group and in SION H-207 and H-278 of Plastic Product Group. - Public Notice

2. Manufacture - Merely because the product is used in the plastic industry, it cannot be held that a new product has emerged..... - AT

3. GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for the manufacture of petrochemical and chemical products.

4. Classification of goods - jute products or products of plastic - Product which is floor covering is made of jute and plastic coating is applied thereupon - the product...

5. Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food...

6. Classification of goods - Printed Plastic Cards - the products coming into existence were held to be printing industry products - products are classifiable under chapter...

7. Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...

8. Reversal of CENVAT Credit - clearance of LPG, which was produced as joint petroleum product with other dutiable petroleum product by chemical reaction/fraction of common...

9. Exclusion of product ‘colour coated aluminium coils’ from imposition of anti-dumping duty - if the domestic industry does not manufacture/produce colour coated coil,...

10. Taxability - agricultural produce or not - seeds produced/ procured and processed, packed and sold - If the activities of the applicant are only cleaning, drying,...

11. Restrictions on import of products made of plastic - Department made aware of changes in Plastic Waste Management Rules as notified - Order-Instruction

12. Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the...

13. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

14. Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of...

15. Classification of shrink sleeves - the printing was only incidental and the main purpose of the product is to provide tamper protection to the product to make shatter...