Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Taxation on gains arising out of compulsory...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Classification of goods - Smart Plug - Observing that Smart Plug ...

Customs

January 10, 2022

Classification of goods - Smart Plug - Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple switch, it is excluded from Heading 85.36; and would be correctly classifiable under Heading 85.37, and more specifically sub-heading 8537 10 00. - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. Classification - woven goods - labels/labels tapes bearing lace like ornamental designs/images - only choice for the classification now in the present proceedings is...

  2. Classification of goods - the watches in the design of butterfly with a ring, bracelet, bangle, necklace, ring etc. supplied by the applicant are covered under heading 9101.

  3. Classification of Excursion Boat - the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be...

  4. Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT

  5. Classification - whether the imported goods are SIM modules or integrated chip modules? - The SIM imported in reel is a 'card' classifiable under heading 8523 as a...

  6. Classification of goods - components for the assembly of iPERL flowmeter - For classification of such parts and accessories relevant Chapter and Section notes are...

  7. Classification of services - The activities of supply designing & engineering, installation, Commission of Project under EPC contract by the applicant shall attract GST...

  8. Leakage of revenue - Any disallowance should be specific and properly quantified - presumptive and ad-hoc addition based on an outlandish consideration of plugging...

  9. Exemption from GST - pure service or not - The operation of the Plant includes providing the security for the plant and also issuance of smart cards whenever necessary -...

  10. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Penalty under Section 73(1) of CGST Act, 2017
F: Section 17(2) Rule 42
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
C: Verification of authenticity and genuineness of Certificate of Origin ...
H: Levy of interest and penalty - transition of amount wrongly claimed as...
C: Acceptance of Electronic Certificate of Origin (e-CoO) issued by the i...
H: Levy of penalty @200% - e-way bill which was generated by the appellan...
H: Eligibility for Input Tax Credit - Failure to report outward supply - ...
H: Seeking cancellation of the GST registration - The case involved a pet...
H: Reference to Departmental valuation officer [DVO] without first reject...
H: Validity of reopening of assessment - Validity of grant the approval b...
H: Validity of reopening of assessment - Petitioner received another noti...
H: Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee ...
H: Disallowance of commission paid to foreign agents - The Tribunal uphel...
H: Penalty u/s. 271(1)(c) - Referring to a precedent set by the Hon’ble S...
H: Deduction u/s 80IA(4) - Disallowance of project facility expenses - Re...
H: LTCG - deduction u/s 54 denied - Despite the assessees claim of having...
H: Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - ...
H: Addition u/s 69A - cash loans given by the assessee as unexplained - d...
H: Addition u/s 68 in the hands of partnership firm - capital introduced ...
C: Nomination for Mutual Fund Unit Holders – exemption for jointly held folios
C: Ease of doing business- Fund manager for Mutual fund schemes investing...
N: Reporting Entities notified for Aadhaar authentication service of the ...
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...