Search Results for Tag : Customs Tariff

News

Delhi HC: Countervailing Duty on Cut Pieces of Used Tyres is Ultra Vires Customs Tariff Act(08.05.2017)

Delhi High Court has held that the process to which old tyres are subject to produce two or more pieces of cut tyre is not “manufacture? within the me.....

Tags : Delhi High Court, Customs Tariff Act

CESTAT, Mumbai: Sports Boats Come Within Ambit of Inflatable Craft under Customs and Tariffs Act(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that sports boats come within the meaning of inflatable craft subsequent to headi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Customs Tariff Act, 1975, sports boats

SC: Anardana to be Classified Under Heading 1209 of Tariff Entries Under Customs Tariff Act(15.07.2022)

Supreme Court has held that 'anardana' would fall under Heading 1209 of the Tariff entries issued under the Customs Tariff Act, 1975, attracting a cus.....

Tags : Supreme Court, Customs Tariff Act, Anardana

Del. HC: It is the Product and Not the Technology Used that Determines HSN Classification(22.11.2024)

Delhi High Court has held that it is not the technology that is used but the product that is created which decides the HSN classification under the Cu.....

Tags : Delhi High Court, HSN Classification, Customs Tariff Heading

CESTAT: Classification only on the basis of Nomenclature under Customs Tariff Act is Baseless(29.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that classification of Products only on the basis of Nomenclatur.....

Tags : CESTAT, Customs Tariff Act, Nomenclature

AAR: Go-karts' Are Not Roadworthy, Can't be Registered as Motor Vehicles With RTO(25.08.2022)

Karnataka Authority of Advance Ruling (AAR) has held that Go-karts can’t be registered as motor vehicles with RTO and therefore not classifiable as "m.....

Tags : Authority of Advance Ruling, Go-Karts, Customs Tariff Act

Central Board of Indirect Taxes and Customs Notifies Customs Tariff Amendment Rules, 2021(04.02.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dump.....

Tags : Central Board of Indirect Taxes and Customs, Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2021

Notifications & Circulars

Central Government exempts specified goods from the whole of goods and service tax compensation cess leviable under Customs Tariff Act(12.07.2024)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (12) of section 3, of.....

Tags : Special Economic Zone, Goods and Services Tax, Customs Tariff Act

Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Second Amendment Rules, 2021(27.10.2021)

In exercise of the powers conferred by sub-section (7) of section 9 and sub-section (2) of section 9B of the Customs Tariff Act, 1975 (51 of 1975), th.....

Tags : Customs Tariff, Amendment, Rules

Amendment in the First Schedule to the Customs Tariff Act, 1975 in Section XVI in Chapter 85(02.04.2018)

WHEREAS the Central Government on being satisfied that the import duty leviable on populated, loaded or stuffed printed circuit boards, falling under .....

Tags : Amendment, First Schedule, Customs Tariff

Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules, 2021(01.02.2021)

In exercise of the powers conferred by sub-section (10) of section 8B of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby make.....

Tags : Customs Tariff, Safeguard duty

Exemption of goods specified in the first schedule of the Customs Tariff Act, 1975 from Education Cess leviable under Finance Act, 2004(02.02.2018)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 94 of the Finance (No. 2.....

Tags : Exemption, Goods, Customs Tariff