Customs Tariff Act 1975 Archives

aluminium shelves classifiable as structures

Aluminium shelves used for growing mushroom classifiable as ‘aluminium structures’, not ‘parts’ of agricultural machinery: SC

When interpreting a tariff heading involved in a classification dispute, the tribunal or court may need to invoke and rely on the common or trade parlance test to understand the meaning and scope of the terms used in that tariff heading.

Case Briefs Tribunals/Commissions/Regulatory Bodies

IC-Codecs imported by Samsung India are classifiable as ‘electronic integrated circuits’, thus are exempted from customs duty: CESTAT

The goods imported by the appellant are IC chips, which are incapable of stand-alone function or connection with any other device. The ICs are only capable of functioning as compressor/decompressor upon connection with external peripherals like power supply and interface.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Set top boxes covered under the definition of ‘input’ under Rule 2(k) of CENVAT Credit Rules, 2004; Credit admissible to Dish TV India Ltd: CESTAT

“It is a well settled principle in the law that the taxing statute needs to be construed strictly according to the words phrases used in the statute; there can be no other interpretation when literal interpretation is unambiguous.”

Appellate Authority for Advance Ruling (Gujarat)

Advance Rulings Case Briefs

Gujarat Appellate Authority for Advance Ruling upheld the decision of AAR; classified agricultural hand operated drum under HSN 8436, liable to GST at 12% rate

Appellate Authority for Advance Ruling (Gujarat): In an appeal for determining the Harmonised System of Nomenclature code (HSN) and applicable