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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: 06-06-2025
Notification No. 13/2025-Customs (ADD)
Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan.

Date: 30-05-2025
Notification No. 31/2025-Customs
Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10%

Date: 30-05-2025
Notification No. 38/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 26-05-2025
NOTIFICATION No. 37/2025-Customs (N.T.)
Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962

Date: 23-05-2025
Notification No. 30/2025-Customs
Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.

Date: 23-05-2025
NOTIFICATION No. 36/2025 - Customs (N.T.)
Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul

Date: 15-05-2025
Notification No. 34/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 09-05-2025
Notification No. 29/2025-Customs
Seeks to exempt works of art and antiques from Basic Customs Duty

Date: 30-04-2025
Notification No. 02/2025-Customs (CVD)
Seeks to amend Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 2025

Date: 30-04-2025
Notification No. 26/2025-Customs
Seeks to rescind Notification No. 04/2025-Customs dated the 1st February, 2025



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