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Notes


Case Laws

Binders - Metal fittings of clip for loose leaf binder classifiable under sub-heading 8305.10 and not 83.08 Customs Tariff Act, 1975 - Exemption under Notification No. 224/85-Cus. not available. - Thakur Das & Sons v. Collector - 1990 (46) E.L.T. 476 (Tribunal).

Condensor - Bellows for turbo generator. - See under CHAPTER 98.

Hose is also a type of 'tube' - Lyflex hose chrome-12 mm cannot be considered a part of tap since a tap would function even without this hose thus it is classifiable under Heading 83.07 of the Customs Tariff Act, 1975 as flexible tubing of base metal and not under sub-heading 8481.90 ibid. - Jaguar & Co. Ltd. v. Commissioner - 1998 (103) E.L.T. 453 (Tribunal).

Iron and steel sections suitable for use in manufacture of venetian blinds are classifiable under sub-heading 8302.41 of Customs Tariff Act, 1975. - Interarch Building Products (P) Ltd. v. Collector - 1993 (65) E.L.T. 80 (Tribunal).

Magnetic buttons used in leather bags as clasps are classifiable under Heading 83.08 of Customs Tariff Act, 1975 as 'Clasps'. - Collector v. Sejisha Imports & Exports - 1995 (78) E.L.T. 488 (Tribunal).

Rolled aluminium products. - Goods for use as fixtures for walls, ceilings etc. are classifiable under sub-Heading 8302.50 of Customs Tariff Act, 1975. - Interarch Building Products (P) Ltd. v. Collector - 1993 (65) E.L.T. 80 (Tribunal).

Staple pins. - See under CHAPTER 73.

Staples are classifiable under Heading 83.05 of Customs Tariff Act, 1975 (post 28-2-1986), irrespective of base metal of which they are made. - Continental Exporters v. Assistant Collector - 1995 (77) E.L.T. 801 (Mad.).
 

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What is New?

Date: 02-05-2024
Notification No. 34/2024 - Customs (N.T.)
Exchange Rate Notification No. 34/2024-Cus (NT) dated 02.05.2024-reg.

Date: 18-04-2024
Notification No. 30/2024 - Customs (N.T.)
Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.

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: 05-04-2024
Notification No. 23/2024-Customs
Seeks to amend No. 64/2023-Customs, dated the 7th december, 2023 in order to allow duty free imports of yellow peas with bill of lading issued on or before 30.06.2024

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: 02-04-2024
Notification No. 22/2024-Customs
Seeks to fully exempt the applicable export duty on exports of Kalanamak rice not exceeding 1000 MTs subject to the specified conditions.

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.



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