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Notes


Case Laws

Agglutinating Sera. - Pregnancy detection and diagnostic kit 'Pregcolor' are classifiable as 'agglutinating sera' under sub-heading 3002.10 of Customs Tariff Act, 1975 and eligible to benefit of total exemption from duty in terms of Sl. No. 216 of Schedule A to Notification No. 208/81-Cus. - Inter Care Ltd. v. Collector - 1997 (89) E.L.T. 545 (Tribunal).

Antimony Oxide. - See under CHAPTER 28.

Frozen ox pancreas glands not classifiable under Heading 30.01 of Customs Tariff Act, 1975 and as such ineligible for concessional benefit of Notification No. 64/79-Cus. - Boots Company (India) Ltd. v. Collector - 1989 (42) E.L.T. 446 (Tribunal).

Tape - Casting Tape - Deltalite Casting Tapes are polyester cotton material coated with polyurethane resin meant for controlled rigidly to provide greater strength to fractured limb - They are classifiable under sub-heading 3005.10 of Customs Tariff Act, 1975 as adhesive dressing and not under sub-heading 5903.20 ibid in terms of Note 1(e) of Section XI ibid - Product in question also not classifiable under sub-heading 9021.19 ibid as orthopaedic appliance/splint for fracture application since they are not in nature of device, instrument or appliance. Johnson & Johnson Ltd. v. Collector - 1999 (105) E.L.T. 177 (Tribunal).
 

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What is New?

Date: 12-01-2021
Notification No. 02/2021 - Central Tax
Seeks to make amendment (2021) to CGST Rules, 2017.

Date: 11-01-2021
Trade Notice No. 37/2020-2021
Electronic Issuance of Preferential Certificate of Origin (CoO) for India’s Exports to UK under Generalised Scheme of Preferences (GSP)

Date: 08-01-2021
Public Notice No. 37/2015-2020-DGFT
Enlistment under Appendix 2E of M/s The All India Plastics Manufacturers’ Association (North Zone), Gurugram, Haryana - Authorized to issue Certificate of Origin (Non-Preferential) – reg.

Date: 07-01-2021
Notification No. 55/2015-2020-DGFT
Amendment in import policy and condition of items classified under Chapter 41 & 43 of ITC (HS), 2017, Schedule – I (Import Policy).

Date: 07-01-2021
Notification No.03/2021 - Customs (N.T.)
Exchange rate Notification No.03/2021-Cus (NT) dated 7.1.2021

Date: 06-01-2021
Notification No. 03/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 06-01-2021
Notification No. 1/2021 -Customs (ADD)
Seeks to further amend notification No. 2/2016-Customs (ADD) dated 28th Jan, 2016 to extend the levy of Anti-Dumping duty on Melamine originating in or exported from China PR, up to and inclusive of 28th Feb, 2021.

Date: 04-01-2021
Trade Notice No. 36/2020-21
Cyber fraud complaints from Indian Exporters - Trade Advisory reg

Date: 04-01-2021
Notification No. 02/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 04-01-2021
Notification No. 02/2021-Customs (N.T.)
To rescind the Customs (Advance Rulings) Rules 2002



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