News Flash
  • Notification issued for amending the CGST Rules, 2017
  • Weekly newsletter from Chairman, CBEC dated 15/06/2018. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/06/2018 have been uploaded.
  • Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
  • Two Days' Training Programme on Free Trade Agreements for Group 'A' officers of CBIC on 28th & 29th June, 2018 at NACIN, Faridabad.Click here
  • CGST Rules, 2017 as amended upto 13.06.2018 have been uploaded
  • Notifications issued for amending the CGST Rules, 2017, and for specifying the list of goods which may be disposed off by the proper officer post seizure.
  • Renaming of Directorate General of Safeguards as Directorate General of Anti-profiteering.
  • Draft RRs for the post of Supdt CEx in Directorates under CBIC - comments from stakeholders.Click here
  • The MPR for GST-Refund (DDM-GST-1A) has been hosted on DDM website. GST Commissionerates are required to upload the GST Refund data from July, 2017 to May, 2018 at the earliest.
  • Field formations are informed that from this month onwards, DPM-CUS-13 and DPM-CUS-13A are included in the Part-V (Adjudication, Call Book, Refunds, Provisional Assessments, Miscellaneous) which is to be uploaded from April, 18 onwards.
  • Three Days’ Training on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 02nd July to 04th July, 2018 at Gujarat Forensic Sciences University, GandhinagarClick here
  • Seniority list of Assistant Commissioner of Customs and Central Excise. For Details… Click here
  • Comments are invited for Draft Provisional Assessment regulations, 2018 on uscus4.dor@gov.in up to 15.6.18.Click here
  • FAQs on Financial Services Sector published.Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in June, 2018 .Click here
  • Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018.Click here
  • Clarification regarding service tax on ambulance services provided to government by private service providers.Click here
  • Clarification on refund related issues. Click here
  • Dear Taxpayer, web-help service is available now and you can get faster resolution of your query by clicking the "SELF SERVICE" option under "HELP" tab in the top right of CBIC website cbec-gst.gov.in
  • Departmental Examination for promotion of Ministerial Officers to be held from 08.08.2018 to 10.08.2018
  • Weekly newsletter from Chairman, CBEC dated 25/05/2018. Click here
  • Introduction of monetary limit at the level of Commissioner (appeals) Click here
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

Classification

S.No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (140) (Tri-Ban)(256 KB)

M/s Samalkot Power Limited &

The expression "all goods" used in the two Chapter Notes is significant and so is the expression "all items" used in the text of Heading 9801. The phrase "all items of machinery including ....required for the initial setting up a unit, or the substantial expansion of an existing unit, of a specified.... power project" means, to our mind, that the whole lot of items required for the setting up of a power plant or for the substantial expansion of an existing power plant will constitute a bundle or cluster to be covered by Heading 9801. The Chapter Notes appear to support this legal fiction embodied in Heading 9801. If some of the items/goods are removed from this bundle, the residue will not go to constitute a new power plant or an expanded power plant. Therefore, it is imperative that, for classification under Heading 9801, the bundle of items/goods must be complete so as to be considered to be "required for the setting up of a power plant.

 

2

 

2013(1) ECS (113) (Tri-Ahd)(233KB)

 

M/s Gujarat Adani Port Ltd

The moment Bill of Entry is filed in respect of the vessels and import duty is paid, the vessels cease to be foreign going vessels. Therefore, the diesel and other provisions on board the vessel cease to enjoy the benefit of exemption available to such items in stores in foreign going vessel

3

2013 (1) ECS (98) (Tri-Mum)(198 KB)

M/s Lark Chemicals Pvt. Ltd

In Ambalal case, hon'ble apex court held that smuggled goods cannot be considered as imported goods. Therefore, even if the goods have been brought into India by concealing the same in the baggage, the goods cannot classified as baggage. Supreme Court has further held that in respect of smuggled goods, no duty exemption shall apply. Therefore, the rate of duty is to be applied in at the tariff rate applicable on the goods after properly classifying the same

4

2014 (1) ECS (233) (Tri-Del)](231 KB)

M/s. Unifax Systems & Others

Deliberate mis-declaration of fax machines with intent to evade payment of duty

5

2014 (3) ECS (192 ) (Tri - Bang.)(1.544 MB)

M/s Coastal Energy Pvt. Ltd.

Once the Department depending upon the definition and specifications comes to the conclusion that the product is bituminous coal and it fulfils the definition given therein and in view of the settled law that when there is a specific definition available in the tariff, trade parlance is not relevant. What is required the Department is to show that what is imported fulfils the definition as given in the tariff and if in trade parlance the product has another name, that could not make a difference to the classification issue.

6

2014 (4) ECS (224) (Tri-Del)(125 MB)

M/s. Shree Gopal Vanaspti Ltd.

Shortenings are specifically mentioned in explanatory notes to T.H.15.17 and these are in the nature of mixtures and preparations of animal or vegetable fats or oils, these are covered under 15.17 and hence not eligible for exemption under Notifi cation No.4/2005-CE dated 1.2.2004