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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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What is New?

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.

Date: 01-02-2025
Notification No. 09/2025-Customs
Seeks to further amend notification No. 16/2017-Customs, dated the 20 th April, 2017 so to exempt certain drugs for supply under Patient Assistance Programme run by specified pharmaceutical companies.

Date: 01-02-2025
Notification No. 07/2025-Customs
Seeks to further amend notification No. 11/2018-Customs dated 02 th February, 2018 so as to exempt specified goods from the whole of levy of Social Welfare Surcharge.

Date: 01-02-2025
Notification No. 04/2025–Customs
Seeks to exempt the import duty on goods which are being rationalized in the tariff.

Date: 01-02-2025
Notification No. 03/2025-Customs
Seeks to further amend notification No. 27/2011-Customs dated 30 th June, 2017 so as to reduce the export duty on crust leather.

Date: 01-02-2025
Notification No. 10/2025 – Customs
Seeks to further amend notification No. 57/2017 dated 30 th June, 2017 so as to change BCD rates on inputs/parts used for manufacture of parts of cellular mobile phones along with other high technology telecom equipments.

Date: 23-01-2025
NOTIFICATION NO. 08/2025 – CENTRAL TAX
Central Tax Notification for waiver of the late fee



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