Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
Classification of the imported PVC four pipe extrusion line turned on the principal function test under Rule 1 read with Notes 3 and 4 to Section XVI. The Authority found that the system worked plastics by continuous extrusion through a die, with no clamping unit or mould cavity, so it was not an injection moulding machine. Because the extruder, die-head, calibration and cooling tanks, haul-off unit, cutter and control systems were functionally interdependent and directed to the single function of manufacturing PVC/CPVC pipes, the complete assembly was treated as a composite functional unit. It was accordingly classified under tariff item 8477 20 00 as extruders.
Classification of the imported PVC four pipe extrusion line turned on the principal function test under Rule 1 read with Notes 3 and 4 to Section XVI. The Authority found that the system worked plastics by continuous extrusion through a die, with no clamping unit or mould cavity, so it was not an injection moulding machine. Because the extruder, die-head, calibration and cooling tanks, haul-off unit, cutter and control systems were functionally interdependent and directed to the single function of manufacturing PVC/CPVC pipes, the complete assembly was treated as a composite functional unit. It was accordingly classified under tariff item 8477 20 00 as extruders.
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