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Notes


Case Laws

Booklets - Printed Aptitude test booklets being printed material of educational nature, are classifiable under Heading 49.01 of Customs Tariff Act, 1975. - Tata Consultancy Service v. Collector - 1991 (53) E.L.T. 454 (Tribunal).

Books and pictures for children, even if not compiled in book form but in loose cards, are classifiable under Heading 49.03 Customs Tariff Act, 1975 - Rule 3(a), (b) of Interpretative Rules. - Mitutronics v. Collector - 1990 (46) E.L.T. 500 (Tribunal).

Catalogues of products. - See under CHAPTER 99.

Design specification, process control design and technique of latest power system is classifiable under sub-heading No. 4901.99 and not under Heading 49.06 or 49.11 of Customs Tariff. - Lakshmi Cement v. Collector - 1996 (84) E.L.T. 271 (Tribunal).

Photographic reproductions on sensitised paper are not drawings and designs as explained in Heading 49.06 of Customs Tariff Act, 1975 - Collector v. Hyderabad Industries Ltd. - 1997 (93) E.L.T. 243 (Tribunal).

'Plans' includes 'drawings' and 'designs' are exempt from auxiliary duty of customs under Notification No. 112/87-Cus., dated 1-3-1987. - United Glass Bottles Mfg. Co. Ltd. v. Collector - 1990 (48) E.L.T. 535 (Tribunal).

Reference Manuals/Installation and User Guides. - Textual matter conveying valuable information or material to reader is classifiable as printed book under Heading 49.01 of Customs Tariff Act, 1975 and is free from basic customs duty. - Collector v. Tata Elxi India Ltd. - 1995 (78) E.L.T. 370 (Tribunal).

Technical documents in loose leaf binders are technical manuals/brochures, and not trade catalogue, are classifiable under sub-heading 4901.99 and not 4911.99 Customs Tariff Act, 1975. - Roto Inks (P) Ltd. v. Collector - 1990 (47) E.L.T. 398 (Tribunal).

Technical/Engineering drawings, photocopies thereof are classifiable under sub-heading 4911.91 of Customs Tariff Act, 1975 as 'designs'. - Tractors and Farm Equipment Ltd. v. Collector - 1994 (68) E.L.T. (Tribunal).
 

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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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