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Notes


Case Laws

Carbonaceous Molecular Sieve (CMS). - See under CHAPTER 84.

Chemical. - Ankerhearth NB-70, being excluded from Chapter 69 in view of Note (1) thereof which restricts its scope only to ceramic products fired after shaping, is classifiable as 'Miscellaneous chemical products' under the residuary entry 38.01/19(1) (now 38.23) Customs Tariff Act, 1975. - Mishra Dhatu Nigam Ltd. v. Collector - 1992 (61) E.L.T. 313 (Tribunal).

Components for Cable Jointing Kits. - See under CHAPTER 85.

CRC anti-corrosive agent is classifiable under Heading 38.11 of Customs Tariff Act, 1975 and not under Heading 27.10 ibid. - Danmet Chemicals Pvt. Ltd. v. Commissioner - 1999 (112) E.L.T. 844 (Tribunal).

Desmodur VT 66 is classified under sub-heading 3823.90 of the Customs Tariff Act, 1975. - Collector v. Monarch Moulding (P) Ltd. - 1998 (102) E.L.T. 477 (Tribunal).

Dilauroyl Peroxide. - See under CHAPTER 29.

'Liladox 90P' excludible from Chapter 38 of the Customs Tariff by virtue of Note 1(a) thereof being a 'separate chemically defined compound' and not a preparation hence classifiable under sub-heading 2909.60 ibid. - In Re : DCW Ltd.-1997 (91) E.L.T. 221 (Commr. Appl.).

Metablen P-551 (Acrylic Processing Acid) & Metablen C-201. - (Acrylic Modifier) classifiable as prepared chemicals under sub-heading 3823.90, and not 3906.90 in view of the test report not categorical and clinching. - Classic Plastics (P) Ltd. v. Collector - 1992 (58) E.L.T. 297 (Tribunal).

Polishing Kit. - See under CHAPTER 90.

Polyols is classifiable under Heading 38.01 of the Customs Tariff and not under Chapter 39 ibid. - Commissioner v. U-Foam Pvt. Ltd. - 1996 (83) E.L.T. 182 (Tribunal).
 

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What is New?

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

Date: 12-03-2024
NOTIFICATION No. 15/2024-Customs
Seeks to amend specific tariff items in Chapter 90 of the 1st schedule of Customs Tariff Act, 1975.

Date: 12-03-2024
NOTIFICATION No. 16/2024-Customs
Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017 so as to change the applicable BCD rate on specified parts of medical X-ray machines.

Date: 07-03-2024
Notification No. 18/2024 - Customs (N.T.)
Exchange Rate Notification No. 18/2024-Cus (NT) dated 07.03.2024-reg

Date: 06-03-2024
Notification No. 13/2024-Customs
Seeks to amend notification No. 50/2017- Customs dated 30.06.2017, in order to reduce the BCD on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions, with effect from 07.03.2024.



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