News Flash
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
  • Chairman D.O. letter dated 07.01.2019 - Augmentation of Infrastructure, and slow utilization of funds in the F.Y. 2018-19 - reg. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/01/2019 have been uploaded
  • E-Tender Called For From Central/State Government PSUs For Construction Of Integrated Nacin Complex, Chennai -Click here -Click here
  • Details of Candidates nominated on the basis of JHT Examination, 2017 not joined the respective Ministries/ Departments/ Organizations - reg. Click here
  • Observation of "Swachhta Pakhwada" in the Department of Revenue during 16.01.2019 to 31.01.2019Click here
  • Notifications and Orders issued based on the recommendations of the 31st GST Council meeting held on 22nd December, 2018.
  • Sh. P K Das IRS:1983 has taken over the charge of Chairman CBIC.
  • CBIC has issued a Notice Inviting Tender (NIT) regarding Customs Integrated System (CIS) Phase I RFP. It will be available on CPP portal for your ready reference from 9 AM on 1st Jan 2019.
  • Circulars clarifying six miscellaneous issues related to GST, Denial of composition option by tax authorities, Export of services under GST, and Refund related issues under GST issued.
  • Final Integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in January, 2019.Click here
  • Nomination For Two-Days Training on "Trade Facilitation Agreement" For Group 'A' Officers of CBIC on 10th & 11th January, 2019 at NACIN, FaridabadClick here
  • Circular regarding guidelines for processing refund applications of ‘Seva Bhoj Yojna’ of the Ministry of Culture issued Click here
  • Updated Standard Operating Procedure on TDS as on 27/12/2018 issued
  • Updated FAQs on Financial Services Sector published
  • Green footprints on the sands of time !! NACIN, Bengaluru - A Documentary Click here
  • Hiring of 2 semi-skilled workers in NACIN, Zonal Campus, Cochin Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 17.12.2018 Click here
  • Calling of nomination for IMF's SARTTAC one-week course on Taxpayer Registration at its training center in New Delhi from 21st to 25th January, 2019 Click here
  • Chairman CBIC's weekly newsletter dated 22.12.2018 Click here
  • Recommendations approved by the GST Council in its 31st Meeting held on 22.12.2018 - Click here
  • Kind attention All CCs/DGs - Lok Sabha Unstarred Question Dy. No. 4790 for 28.12.2018 tiled "Pending Cases for Pensions" - Click here
  • OM dated 19.12.2018 regarding AISL of Administrative Officers (CGST including Directorates) for the period 01.01.2009-30.06.2014 - Click here
  • Details of the JHT 2017 Candidates who have not joined the Department - Click here
  • Result of Examination of GST Practitioners held on 31.10.2018 - Click here
  • GST HINDI LEXICON IS AVAILABLE NOW.
  • Diversion of the posts of Chief Commissioners on promotion of Pr. Comm./Pr. ADG Click here
  • OM dated 12.12.2018 regarding AISL of Administrative Officers (Cx & Dte.) for the period upto 2008 Click here
  • Promotion/Posting/Transfer order of Group 'A' officers of CRCL Click here
  • Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 issued. -Click here -Click here
  • Draft integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Chairman CBIC's weekly newsletter dated 07.12.2018 Click here
  • Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019. Click here
  • Marks obtained in the Departmental Examination for promotion of LDC/Havaldar to the cadre of Tax Assistant for the year 2018-19, held on 20.07.2018 Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no. 95/2018-Cus. (N.T.) dated 6.12.2018. Click here
  • Diversion of the posts of Pr CC of CBIC on their promotion Click here
  • Letter from the office of DGHRD to all the CCAs regarding "Revised Online DPC Module" for Group 'B' and 'C Click here
  • Scheme for Prime Minister's Awards for Excellence in Public Administration - reg.Click here
  • Kind attention Pr. CC/CC/Pr. DG/DG/JS/Commissioner of CBIC is invited to DG Systems letter F. No. IV (20)/21 /2018-Systems dated 04.12.2018 regarding Business Requirement Gathering for Project ADVAITClick here
  • For GSTP Examination on 17.12.2018, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier English | Hindi
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/12/2018 have been uploaded
  • Final Integrated All India Seniority List of Administrative Officers of (CGST & Dte.) for the period 01.07.2014 to 31.12.2016Click here
  • 21 countries along with WCO, Interpol, UNODC and RILO AP invited to the 5th Regional Customs Enforcement Meeting organized by DRI on 04.12.2018
  • DRI completing 61 Glorious Years. Hon'ble FM to inaugurate the 61st Founding Day function on 04.12.2018
  • GSTPs in the relevant category enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also invited to register on the portal.Click here for English | Hindi
  • Updated FAQs On TCS as on 30/11/2018 issued
  • Notifications issued for extension of due date for filing certain GST returns.
  • Guidelines for Dept. Exam. of Inspectors for confirmation starting from 04.12.2018, issued on 29.11.2018. (Download by using user-id & password at www.nacenkanpur.gov.in)
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Respondents who successfully qualified CBIC's EOI dated 26.03.2018 for this project. Click here
  • Postponement of Train the Trainer Workshop for Master Trainers on Combating illegal trade in HCFCs to be conducted from 03rd to 05th December, 2018 at Gangtok, Sikkim Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in December, 2018 Click here
  • One-day training programme on "Chemical Weapons Convention" for Group 'A' Officers of CBIC scheduled to be held on 30th November, 2018 at NACIN, Faridabad- Click here
  • Departmental Examination for promotion of Ministerial Officers to be held from 13.02.2019 to 15.02.2019. - Click here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad - Click here
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 31.10.2018 - Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Swachhta Uday Booklet is available now.Click here
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