News Muncher - searching for classifiable

2 days, 7 hours ago

Congress slams govt over ‘caramel popcorn GST’ social media debate: ‘Absurdity…’

Amid social media debate over Finance Minister Nirmala Sitharaman's take on three different tax slabs for popcorn under Goods and Services Tax, Congress on Sunday said the "absurdity" of it only brings to light the growing complexity of the system and asked whether the Modi government will show the courage to launch a complete revamp for instituting a GST 2.0. …

Finance Social Media Tax Congress Cent Sitharaman Sugar

Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court

Live Law

The Supreme Court has held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres, would be classifiable as 'Edible oil' for the purposes of the Central Excise Tariff Act, 1985. "we are of the opinion that pure coconut oil sold in small quantities as 'edible oil' would be classifiable under Heading 1513 …

Supreme Court Oil Court Hair Coconut Sold Small

Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court

Live Law

The Supreme Court has held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres, would be classifiable as 'Edible oil' for the purposes of the Central Excise Tariff Act, 1985. "we are of the opinion that pure coconut oil sold in small quantities as 'edible oil' would be classifiable under Heading 1513 …

Supreme Court Oil Court Hair Coconut Sold Small

5 months, 2 weeks ago

On reducing tariffs for smartphone components | Explained

The Hindu

The story so far: The India Cellular and Electronics Association, an industry body representing mobile and other electronics assembly and manufacturing units, has called for a reduction of tariffs on certain components for smartphones. In addition, the ICEA said in a report last year, “the overall aggregate demand necessary for domestic investment in some inputs is much larger than the …

India Vietnam China Manufacturing Smartphones Domestic Tariffs

5 months, 3 weeks ago

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea

Live Law

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of goods, and Small Form Factor Pluggable for Packet Transport Network Equipment would be classifiable under CTI 8517 70 90.The bench of Justice Dilip Gupta and P.V. The Delhi Bench …

Customs Network Equipment Cards Nic Pcb Goods

6 months, 2 weeks ago

18% GST Applicable On ZlD Treated Water: AAR

Live Law

The Gujarat Authority of Advance Ruling has ruled that 18% GST is applicable on Zero Liquid Discharge treated water.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that the water obtained from the Common Effluent Treatment Plant, which has further undergone the processes of ultrafiltration and reverse osmosis in the ZLD plant, has a small amount of. The …

Water Plant Gst Obtained Treated Cetp Sealed Containers

8 months, 1 week ago

'The Beast' jumps from 1910, to 2014, to 2044, tracking fear through the ages

NPR

'The Beast' jumps from 1910, to 2014, to 2044, tracking fear through the ages Enlarge this image toggle caption Carole Bethuel/Kinology Carole Bethuel/Kinology There's no easy way to sum up the work of the brilliant and maddening French writer-director Bertrand Bonello. It's 1910, and Gabrielle is a renowned pianist who has a run-in at a Paris salon with a gentleman …

Movie Paris Louis Beast Seydoux Gabrielle 1910

8 months, 3 weeks ago

Emotionally Intelligent Companion Device For Children Is Classifiable As 'Automatic Data Processing Machines' And Not 'Plastic Toys': CESTAT

Live Law

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that MIKO II, an “emotionally intelligent companion device” that is a 'human-like' companion for children, is classifiable as an automatic data processing machine and not 'a plastic toy'.The bench of Ajay Sharma and C. J. Mathew has observed that the description. The Mumbai Bench of Customs, Excise, …

India Data Customs Toys Processing Act Goods

1 year ago

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

Live Law

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.The bench of S. S. Garg and P. Anjani Kumar has observed that bullet-proof armoured vehicles are special-purpose vehicles, and VRDE has certified the vehicles to. The Chandigarh Bench of Customs, Excise, and Service Tax …

Purpose Vehicles Special Tata Stat Excise Tata Motors

1 year ago

Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT

Live Law

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that canned pineapple slices’ are classifiable under Customs Tariff Heading No. However, it was alleged that the said 'Canned Pineapple Slices’ are classifiable under Customs Tariff Heading No. The tribunal held that the classification of the canned pineapple slices would have to be decided as per the …

Customs Stat Pineapple Canned Slices Cth Canned Pineapple Slices

1 year ago

Services Of Procuring Export Orders From Foreign Buyers For Garment Manufacturers, Not ‘Intermediary’ Service: CESTAT

Live Law

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of procuring export orders from foreign buyers for manufacturers who supplied garments are not ‘intermediary’ services.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of procuring export orders from foreign buyers …

Orders Commission Department Foreign Goods Stat Appellant

1 year, 1 month ago

GST Council Can Recommend Rate But Can’t Determine Classification: Madras High Court Allows Parle Agro’s Petition Challenging Classification Of Flavoured Milk

Live Law

The Madras High Court has allowed Parle Agro’s petition challenging the classification of flavoured milk.The bench of Justice C. Saravanan has observed that the GST Council cannot impose the wrong classification of “flavoured milk” as a “beverage containing milk” under the residuary item "non-alcoholic "beverages" under Subheading 2202 90 30 of the Customs Tariff Act,. The bench of Justice C. …

Court Customs Classification Council Act Gst Tariff

1 year, 1 month ago

Supreme Court Affirms Penalty On 'Zarda' Manufacturers For Misclassifying Product As 'Chewing Tobacco' For Central Excise Duty

Live Law

The Supreme Court while adjudicating a matter wherein the Assesssee deliberately misclassified the ‘Zarda’ produced by it as ‘Chewing Tobacco’ for evading payment of a high duty as applicable to ‘Zarda’, has affirmed the imposition of penalty and demand for payment of differential duty raised by the Central Excise Department from the Assessee. Now CET SH 2403 9930 was included …

Supreme Court Tobacco Penalty Duty Act Bench Mrp

1 year, 2 months ago

GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR

Live Law

The West Bengal Authority of Advance Ruling has ruled that 5% GST is applicable on the supply of broken rice if supplied as “pre-packaged and labelled,", whereas no GST shall be payable on unbranded supply.The bench of Tanisha Dutta and Joyjit Banik has observed that “broken rice” is classifiable under Chapter Heading 1006. The West Bengal Authority of Advance Ruling …

Tax Supply Rice Rate Gst Broken Notification No

1 year, 2 months ago

‘Kurkure’ And ‘Cheetos’ Classifiable As ‘Namkeen’, Not ‘Snacks’ Under VAT Act: Rajasthan High Court

Live Law

The Rajasthan High Court has held that ‘Kurkure’ and ‘Cheetos’ are classifiable as ‘namkeen’, not 'snacks' under the VAT Act.The bench of Justice Sameer Jain observed that the department neither sought any technical or expert opinion nor brought any evidence on record to prove their point. The Rajasthan High Court has held that ‘Kurkure’ and ‘Cheetos’ are classifiable as ‘namkeen’, …

Tax Schedule Snacks Department Act Goods Question

1 year, 4 months ago

18% GST Payable On Foam Cup Pad: AAR

Live Law

The Uttar Pradesh Authority of Advance Ruling has ruled that 18% GST is payable on foam cup pads.The bench of Amit Kumar and Harilal Prajapati has observed that the foam cup pad’ made of polyurethane, glue, and fabric, is to be classified under heading 39262091.The applicant is in the business of manufacturing highly specialised foam cup pads on state-of-the-art machines …

Articles Applicant Cup Foam Pads Pad Heading

1 year, 5 months ago

Rapigro Is A Plant Growth Regulator, Attracts 18% GST: AAR

Live Law

The Ahmedabad Bench of the Authority of Advance Ruling has ruled that Rapigro attracts 18% GST.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that ‘Rapigro’ is classifiable as a Plant Growth Regulator and not a fertilizer.The applicant, M/s. The bench of Amit Kumar Mishra and Milind Kavatkar has observed that ‘Rapigro’ is classifiable as a Plant Growth …

Applicant Regulator Fertilizer Plant Growth Rapigro Attracts

1 year, 5 months ago

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

Live Law

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excavation and raising of ore are classifiable under "business auxiliary service" and not under "mining service".The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that where there is excavation or raising of ore, the same would not be. The Delhi Bench of …

Transportation Tax Services Separate Ore Appellant Service Tax

1 year, 9 months ago

28% GST Payable On Supply PVC Floor Mats For Cars: AAR

Live Law

The Gujarat Authority for Advance Ruling has ruled that 28% GST is payable on the supply of PVC floor mats for cars.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the floor mats used for four-wheel motor vehicles supplied by the applicant are principally for use in motor vehicles.The applicant is in the business of manufacturing …

Supply Cars Vehicles Applicant Motor Vehicles Gst Mats

1 year, 10 months ago

Cancer: How scientists determine whether a chemical is carcinogenic

Live Mint

People are exposed to numerous chemicals throughout their lifetimes. To protect the health of the public, national and international health agencies evaluate many new and existing chemicals to determine if they are likely to be carcinogens in a process called cancer hazard identification. As part of my work, I have participated in chemical and cancer hazard identifications for several agencies, …

Cancer Scientific Chemicals Chemical Group Panel Epa

2 years ago

Raula Gundi Is A Chewing Tobacco Without Lime Tube, Attracts 28% GST: AAR

Live Law

The Orissa Authority for Advance Ruling has held that "Raula Gundi," which is "chewing tobacco without lime tubes," attracts 28% GST with a 160% Compensation Cess.The two members of the bench, G.K. Pati and P.K. Mohanty have observed that "Raula Gundi," i.e., chewable gundi, is "chewing tobacco," the principal or predominant ingredient of which is tobacco.The applicant is in the …

Tobacco Gst Chewing Raula Gundi Raula Gundi Chewable Gundi

2 years ago

Satin & Taffeta Rolls Used For Printing Purpose Attract 12% GST: AAR

Live Law

The Karnataka Authority of Advance Ruling has held that the products "satin rolls" and "taffeta rolls" with sizes between 19 mm and 40 mm are classifiable under tariff heading 5807 10 20 and attract 12% GST.The two-member bench of Kiran Reddy T. and M.P. The Karnataka Authority of Advance Ruling has held that the products "satin rolls" and "taffeta rolls" …

Satin Polyester Yarn 40 Mm Printing Purpose Printing Purpose Attract Taffeta Rolls Purpose Attract

2 years, 2 months ago

Parathas Different from Plain Chapatti, Attracts 18% GST: Gujarat AAAR

Live Law

The Gujarat Appellate Authority of Advance Ruling, while upholding the ruling of AAR, has held that 18% GST is applicable on parathas.The two-member bench of Vivek Ranjan and Milind Torawane has observed that the parathas are different from plain chapatti or roti and cannot be treated as or covered under the category of plain chapatti or roti. The Gujarat Appellate …

Gst Appellant Roti Plain Heading Paratha Wheat Flour

2 years, 3 months ago

"Flavoured Milk" Is Categorised As "Beverage": AAAR

Live Law

The Gujarat Appellate Authority of Advance Ruling has observed that the 'flavoured milk' is categorised as "beverage". Among other products, they are producing flavoured milk under the trade name "Power Sip." The appellant sought an advance ruling in respect of the classification of "flavoured milk" sold under the trade name of Power Sip. The Authority of Advance Ruling ruled that …

Tariff Appellant Flavoured Milk

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Search results for classifiable

Congress slams govt over ‘caramel popcorn GST’ social media debate: ‘Absurdity…’

Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court

Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court

On reducing tariffs for smartphone components | Explained

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea

18% GST Applicable On ZlD Treated Water: AAR

'The Beast' jumps from 1910, to 2014, to 2044, tracking fear through the ages

Emotionally Intelligent Companion Device For Children Is Classifiable As 'Automatic Data Processing Machines' And Not 'Plastic Toys': CESTAT

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT

Services Of Procuring Export Orders From Foreign Buyers For Garment Manufacturers, Not ‘Intermediary’ Service: CESTAT

GST Council Can Recommend Rate But Can’t Determine Classification: Madras High Court Allows Parle Agro’s Petition Challenging Classification Of Flavoured Milk

Supreme Court Affirms Penalty On 'Zarda' Manufacturers For Misclassifying Product As 'Chewing Tobacco' For Central Excise Duty

GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR

‘Kurkure’ And ‘Cheetos’ Classifiable As ‘Namkeen’, Not ‘Snacks’ Under VAT Act: Rajasthan High Court

18% GST Payable On Foam Cup Pad: AAR

Rapigro Is A Plant Growth Regulator, Attracts 18% GST: AAR

Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT

28% GST Payable On Supply PVC Floor Mats For Cars: AAR

Cancer: How scientists determine whether a chemical is carcinogenic

Raula Gundi Is A Chewing Tobacco Without Lime Tube, Attracts 28% GST: AAR

Satin & Taffeta Rolls Used For Printing Purpose Attract 12% GST: AAR

Parathas Different from Plain Chapatti, Attracts 18% GST: Gujarat AAAR

"Flavoured Milk" Is Categorised As "Beverage": AAAR