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Notes


Case Laws

"Wood - Roughly squared and half squared and not further manufactured" is classifiable under Heading 44.03 of the Customs Tariff Act, 1975. - Displayor of Customs v. Soni Enterprises - 1998 (98) E.L.T. 579 (S.C.).

"Wood in rough" half squared with bark is classifiable under sub-heading 4403.90 of the Customs Tariff Act, 1975 and not under sub-heading 4407.99 ibid. - Hariram Goel & Co. v. Collector - 1994 (69) E.L.T. 715 (Tribunal). Displayor of Customs v. Soni enterprises - 1998 (98) E.L.T. 579 (S.C.)

Wood logs sawned on two sides and untouched on the rest of the sides being same as wood roughly squared and half sqaured but not further manufactured hence classifiable under sub-heading 4403.99 of the Customs Tariff Act, 1975. - A.G. Daftary v. Commissioner - 1997 (92) E.L.T. 584 (Tribunal).
 

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What is New?

Date: 21-01-2021
Notification No.05/2021 - Customs (N.T.)
Exchange rate Notification No.05/2021-Cus (NT) dated 21.1.2021.

Date: 19-01-2021
Circular No. 1077/01/2021 - CX
Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg.

Date: 18-01-2021
Notification No. 8/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 18-01-2021
Notification No. 7/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 15-01-2021
Trade Notice No. 38/2020-21
Introduction of online e-PRC System for Application seeking Policy/Procedure relaxation in terms of Para 2.58 of FTP 2015-20

Date: 14-01-2021
Circular No.01/2021-Customs
Transhipment of Import & Export Cargo via Sri Lanka and Bangladesh-Waiver of bank guarantee –reg.

Date: 14-01-2021
Instruction No.01/2021-Customs
Requirement of filing of Bill of Coastal Goods (BCG) –reg.

Date: 14-01-2021
Notification No. 04/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 14-01-2021
Notification No. 05/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

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



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