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Notes


Case Laws

Fibre Glass Thread consisting of 85.6% glass fibre, cannot be considered as made only of glass fibre, thus it is classified under Heading 70.19 of the Customs Tariff Act, 1975 and exemption under Notification No. 52/86-C.E. not available. Word "wholly" as contained in the said Notification cannot be construed as "mainly". However, countervailing duty is leviable under Heading 70.14. - Collector v. Rathi and Company - 1995 (79) E.L.T. 229 (Tribunal).

Filter bag spares and filter bags woven type glass made out of glass fibre are classifiable under sub-heading 7019.90 and not under heading 98.06 of Customs Tariff Act, 1975 hence the same not eligible for exemption under Notification No. 69/87-Cus., dated 1-3-1987.-Thermax Ltd. v. Collector - 1993 (66) E.L.T. 225 (Tribunal).

Glasseal 2.5 mm. Black. - See under CHAPTER 68.

Glass sew-on-stones/glass chatons with two holes are glass beads and are classifiable under sub-heading 7018.10 of Customs Tariff Act, 1975 and eligible for exemption from auxiliary duty under Notification Nos. 186/87-Cus. and 112/87-Cus. - Rajan Kumar & Bros. (IMPEX) Pvt. Ltd. v. Collector - 1992 (62) E.L.T. 142 (Tribunal).

Glasses. - Flame Proof well glasses are classifiable under Heading 70.21 of the Customs Tariff Act, 1975 and not under Chapter 85 as lighting fittings. - General Electric Co. of India Ltd. v. Collector - 1983 (12) E.L.T. 384 (Tribunal).

Haemometer. - See under CHAPTER 90.

Heading 70.16 of the Customs Tariff covers glass articles obtained by pressing or moulding. - Hindustan National Glass & Industries Ltd. v. Collector - 1994 (71) E.L.T. 867 (Tribunal).

Lead Glass Tubings in running length of 1420mm. Out of a single piece of tubing of 1420mm, 12 tubes could be fabricated. Goods being in the nature of raw material at the time of import, they are correctly classifiable under sub-heading 7002.39 of Customs Tariff Act, 1975. - Bharat Electronics Ltd. v. Collector - 1998 (102) E.L.T. 717 (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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