Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 TMI Notes - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ----
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    A registered person opting for composition scheme is not allowed to make any inter-State outward sup...
    GST - Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happe...
    GST - Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit ...
    GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, w...
    Case LawsCentral Excise
    Classification (HSN Code) for "Hand Trolley or Fork Lift"-Interpretation of Tariff (84.27 or 84.31)
    Case LawsCentral Excise
    Classification (HSN Code) for "Pantoon with spuds"-Interpretation of Tariff (8905 or 8907)
    Case LawsCentral Excise
    Classification (HSN Code) for "Rice and Spice"-Interpretation of Tariff ( 11.01 or 21.08)
    Case LawsCentral Excise
    Classification (HSN Code) for "Soft Serve"-Interpretation of Tariff ( 21.05 or 04.04 or 2108.91)
    Case LawsCentral Excise
    Classification (HSN Code) for "Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub" -...
    Case LawsCentral Excise
    Classification (HSN Code) for " Slagwool and Rockwool"-Interpretation of Tariff ( 6807.10 or 6803)
    Case LawsCentral Excise
    Classification (HSN Code) for "Scrabble"-Interpretation of Tariff ( 9403 or 9504)
    Case LawsCentral Excise
    Classification (HSN Code) for "Aluminium Castings"-Interpretation of Tariff ( 3003.31 or 33.06)
    Case LawsCentral Excise
    Classification (HSN Code) for "Aluminium Castings"-Interpretation of Tariff (84.09 or 84.32)
    Case LawsCentral Excise
    Classification (HSN Code) for Addition of Perfume in Hair Oil Product-Interpretation of Tariff ( 330...
    Case LawsCentral Excise
    Classification (HSN Code) for "Chillers"-Interpretation of Tariff (84.18 or 84.19)
    Case LawsCentral Excise
    Classification (HSN Code) for "Paving Blocks"-Interpretation of Tariff (6807.90 or 6807.20)
    Case LawsCentral Excise
    Classification (HSN Code) for "Royan Grade Wood Pulp"-Interpretation of Tariff (48.18 or 56.01)
    Case LawsCentral Excise
    Classification (HSN Code) for "Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or...
    Case LawsCentral Excise
    Classification (HSN Code) for a product uses for "Therapeutic or Prophylactics"-Interpretation of Ta...
    Case LawsCentral Excise
    Classification (HSN Code) for "Dimethicone"-Interpretation of Tariff (3003.20 or 3910.00)
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Notes
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    Act RulesGST
    Show AI Summary
    Composition scheme prohibits inter state outward supplies, triggering immediate withdrawal and normal GST liability if violated.
    A registered person availing the composition scheme cannot make inter state outward supplies; place of supply outside the state requires issuance of a Bill of Supply only, and an inter state supply triggers immediate withdrawal of the composition scheme by operation of law. Withdrawal converts liability to tax under normal provisions, requires filing FORM GST CMP-04 electronically, and exposes the person to additional tax and penalty determination by the proper officer if composition was wrongly availed.
    Act RulesGST
    Show AI Summary
    Job worker treated as service under Schedule entry - excluded from composition scheme even if activity amounts to manufacture.
    A person undertaking treatment or process on another's goods is classified as a service provider under the statutory definition of job work and the Schedule entry treating such treatment as a supply of services; therefore, even if the activity amounts to manufacture, the nature of supply remains a service and the job worker is excluded from the composition scheme.
    Act RulesGST
    Show AI Summary
    Composition scheme eligibility: service providers generally excluded, restaurant food service providers allowed; works contractors ineligible.
    Composition scheme excludes service providers generally, so a works contractor is ineligible; however, supply of food or drink (excluding alcoholic liquor) provided as a service for consideration is carved out as an exception, permitting restaurant-style vendors to avail composition benefits under the composition levy conditions and restrictions.
    Act RulesGST
    Show AI Summary
    Composition scheme eligibility restricted for certain manufacturers; ice cream, pan masala and tobacco products excluded from composition benefit.
    The Composition Scheme allows manufacturers and traders to opt for a simplified levy instead of regular GST, but the government may notify exclusions. Manufacturers of ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes are explicitly excluded from eligibility to avail the composition benefit.
    Case LawsCentral Excise
    Show AI Summary
    Classification of fork lift equipment: pallets are not parts and therefore fall under independent goods classification, not vehicle parts.
    Pallets used with fork lift trucks are not parts because the fork lift operates without them; the parts classification guidance does not apply to goods merely used with machinery, so the pallets must be classified as independent goods rather than as parts of the trucks.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: pantoon with spuds falls under specialized vessel heading, prompting remand over inadequate tribunal reasoning.
    The expression "pantoon with spuds" is to be classified under the tariff provision for specialized vessel units rather than the alternative heading relied on by the respondent. An appellate tribunal must issue a speaking order addressing the Commissioner's reasoning when disagreeing; it cannot allow an appeal on an issue not raised in reply to the show cause notice or not argued before the Commissioner, and the matter was remanded for reconsideration.
    Case LawsCentral Excise
    Show AI Summary
    Product classification: mixed rice with spices treated as rice under tariff, not a manufactured spice preparation.
    Classification turns on whether mixing raw rice with dehydrated vegetables and spices amounts to manufacture. If the essential characteristic of rice remains and the article continues to be a milling industry product, it must be classified under the milling-related tariff provision rather than as a prepared-food manufactured article.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: Soft Serve classified under prepared foodstuffs, not dairy or ice-cream headings, for excise purposes.
    The product Soft Serve is to be treated as a prepared foodstuff under Sub-Heading 21.05 rather than as a dairy product or an ice-cream/ice confection; its character and presentation align it with preparations for human consumption covered by the prepared foods heading, excluding headings for dairy or frozen confection classifications and thereby determining the applicable excise and tariff treatment.
    Case LawsCentral Excise
    Show AI Summary
    Medicament classification: surgical povidone iodine solutions treated as specific medicinal goods, not generic cleaning preparations.
    The product's classification hinges on combined factors-composition, product literature, label, character and intended user-while a miniscule prophylactic ingredient is not relevant. Because the solution is used by surgeons to degerm hands and scrub patient skin to prevent infection, it is classifiable as a medicament under the specific tariff entry rather than under a residuary entry for cleaning preparations.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: composition-based rule places slagwool and rockwool under the slag-derived mineral wool heading rather than stone wool.
    A composition-based tariff rule governs classification: products where blast furnace slag or similar material constitutes the requisite proportion by weight are classifiable under Sub-heading No.6807.10 for slag-derived mineral wool rather than under the general stone/rock wool heading; prior tribunal decisions follow the same composition-focused approach.
    Case LawsCentral Excise
    Show AI Summary
    Classification of board games: Scrabble is a game, not an educational toy, and falls under the tariff heading for games.
    Scrabble is classifiable as a board game under the tariff heading for games (Chapter 95) rather than as an educational toy or article of furniture, because its defining elements of chance and skill distinguish it from toys; this classification applies equally to simplified or junior editions which retain the essential game attributes.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: tooth powder treated as heading 3306 and excluded from Chapter 30 despite medicinal properties.
    The tooth powder "Dant Manjan Lal" is classifiable under Sub heading 3306 for tooth powders and similar preparations; despite possessing therapeutic properties, Chapter Note 1(d) of Chapter 30 excludes it from classification under Chapter 30, so the Chapter 33 description governs the tariff classification.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: Aluminium castings classed under subheading 84.32, altering their excise tariff placement.
    Classification dispute over cast metal components turns on tariff interpretation: Aluminium castings are to be classified under Sub Heading 84.32 rather than under 84.09, applying tariff nomenclature and interpretive principles to allocate goods to the aluminium-specific heading for central excise purposes.
    Case LawsCentral Excise
    Show AI Summary
    Classification of perfumed hair oil: perfume addition places the product under specified tariff subheading, altering excise treatment.
    The Supreme Court held that the addition of perfume to a hair oil product results in classification under Sub Heading 3505.10 rather than under the alternate tariff heading previously relied upon, clarifying the proper excise tariff interpretation and product characterisation for assessment purposes.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification of chillers confirmed under sub-heading 84.18 rather than 84.19, clarifying applicable excise head.
    The key operative point is that the term "chillers" is classifiable under Sub Heading 84.18 of the Tariff Act rather than Sub Heading 84.19, resolving the tariff heading applicable to chillers for central excise classification.
    Case LawsCentral Excise
    Show AI Summary
    Classification of paving blocks as tariff goods under subheading 6807.90 rather than 6807.20 clarifies taxable categorization.
    Classification dispute concerns whether Paving Blocks should be assigned to subheading 6807.90 or to 6807.20; the authoritative interpretation establishes that Paving Blocks fall within subheading 6807.90, not 6807.20, thereby determining the applicable tariff classification for such products.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: Royan Grade Wood Pulp classified under Sub-Heading 48.18 not 56.01 following judicial interpretation.
    The operative determination classifies the expression "Royan Grade Wood Pulp" under Sub-Heading 48.18 rather than Heading 56.01, based on characterisation of the material's essential nature and application of tariff heading language and classification principles to distinguish raw wood pulp from processed textile-like articles.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification of medicinal preparations: prior departmental treatment and commercial use determine sub-heading placement.
    The Supreme Court held that Johnson's Prickly Heat Powder and Phipps Processed Talc are patent or proprietary medicines classifiable under Sub-Heading 30.03, relying on BPL Pharmaceuticals principles and on prior departmental treatment, commercial usage, statutory treatment and common parlance to determine that sustained classification and actual use as medicinal preparations govern tariff classification despite a new tariff schedule.
    Case LawsCentral Excise
    Show AI Summary
    Product classification for therapeutic or prophylactic use dictates treating composite preparations as medicaments for tariff purposes.
    Products described as product uses for Therapeutic or Prophylactics are to be treated as medicaments for tariff classification; mixtures of two or more constituents combined for therapeutic or prophylactic purposes qualify as a medicament and should be classified accordingly, with the intended therapeutic or prophylactic use and composite nature determining the applicable tariff heading.
    Case LawsCentral Excise
    Show AI Summary
    Tariff classification: Dimethicone treated as chemical goods heading, not classified under pharmaceutical-medical heading for levy purposes.
    Dimethicone is classifiable under Sub Heading 3910 and not under 3003.20 of the Tariff Act, treating it as a product of the chemical/plastic goods heading rather than as a medicament for tariff purposes.

    TMI Notes

    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Review of concessional rates of BCD prescribed in notification no. 50/2017 - Customs dated 30.62017: The BCD exemption hitherto available on certain goods are being withdrawn by omitting following entries of notification No. 50/2017-Customs dated 30.6.2017.

      3 February, 2020

      Contents
      Plus +
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Budget 2020-21 + FINANCE BILL, 2020

      S. No.

      S. No. of Notification No 50/2017-customs

      Description

      1.

      5

      Tuna bait [0303]

      2.

      7

      Goods upto an aggregate of ten thousand metric tonnes of total imports of Milk and cream, in powder, granules or other solid form in a financial year. [0402 10, 0402 21 00]

      3.

      7A

      Whey, concentrated, evaporated or condensed, liquid or semi-solid [0404 10 10]

      4.

      7B

      Other Whey [0404 90 00)

      5.

      8

      Butter Ghee, Butter Oil [0405]

      6.

      9

      Other cheese [0406 90 00)

      7.

      10

      Pancreas (Products of animal origin, not elsewhere specified) (Chapter 5]

      8.

      11

      Conch shell [0508 00]

      9.

      18

      Bulbs or tubers, other live plants [0601 or 0602]

      10.

      36

      All goods other than meslin or wheat [1001]

      11.

      38

      Meslin [1001]

      12.

      40

      Maize upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year [1005 90]

      13.

      47

      Sugar beet seeds [1209 10 00)

      14.

      56

      Edible oils [1508, 1512, 1513, 1514, 1515 or 1511 10]

      15.

      58

      Refined vegetable oils of edible grade, in loose or bulk form (other than palm oil) [chapter 15]

      16.

      59

      Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 58 and palm oil), imported for the manufacture of oil commonly known as “Vanaspati” or for refining.

      Explanation. -The expression “Vegetable oil” means-

      (a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

      (b) in the case of any other vegetable oil. oil with free fatty acid content of at least 0.5%. [15]

      17.

      68

      Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year [1512 11]

      18.

      69

      Crude sunflower seed or safflower oil other than those specified against S. No. 68 [1512 11]

      19.

      72

      Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year (1514 19 or 1514 99]

      20.

      78

      Margarine, animal or vegetable oils of edible grade [1517 or 1518]

      21.

      83

      Glycerol, crude; glycerol waters and glycerol lyes, (other than crude glycerin) [1520 00 00]

      22.

      88A

      Raw Sugar upto an aggregate of three lakh metric tonnes of total imports of such goods. Provided that the import of raw sugar in physical form is completed within sixty (60) days from the date of issue Of the Tariff Rate Quota Allocation Certificate or license by Directorate General of Foreign Trade (DGFT) to the importer. Provided further that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding thirty (30) days, from the date of filing of bill of entry or the date of entry inwards, whichever is later [1701]

      23.

      89

      Dextrose Monohydrate [1702)

      24.

      92

      Molasses resulting from extraction or refining of sugar [1703]

      25.

      93

      Chewing gum whether or not sugar coated [1704 10 00]

      26.

      94

      Food preparations, for infant use and put up for retail sale, of-

      (i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or

      (ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50% [1806 90)

      27.

      95

      Preparations for infant use put up for retail sale [1901 10]

      28.

      98

      preserved potatoes [2004 10 00]

      29.

      99

      Peanut Butter [2008 11 00]

      30.

      105

      Wine, for use as sacramental wine [22]

      31.

      108

      Angostura bitters [2208]

      32.

      113

      Fin fish feed [2301 20, 2309 90 32, 2309 90 39]

      33.

      115

      Dietary soya fibre [2304]

      34.

      148

      Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra [2710]

      35.

      149

      Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy-or to engage in the business of supplying electrical energy [2701]

      36.

      152

      Propane, Butane [2711 12 00, 2711 13 00]

      37.

      160

      Electrical energy [ 2716 00 00]

      38.

      170

      Phosphoric acid, for the manufacture of fertilizers(28]

      39.

      212

      Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF [30]

      40.

      220

      Kyanite salts, in a form indicative of their use for manurial purpose [31]

      41.

      243

      Isolated soya protein [3504]

      42.

      244

      Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet [37]

      43.

      245

      Instant print film [3701 20 00 or 3702]

      44.

      246

      Cinematographic films, exposed but not developed [3704]

      45.

      247

      Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/ beta cams (Any Chapter)

      46.

      263

      The following polymers of ethylene, namely: -

      (i) Cow density polyethylene (LDPE),

      (ii) Linear low-density polyethylene (LLDPE),

      (iii) High density polyethylene (HDPE),

      (iv) Linear medium density polyethylene (LMDPE),

      (v) Linear high-density polyethylene (LHDPE) [3901]

      47.

      264

      All goods other than poly 'so-butylene [39021

      48.

      266

      All goods [3903]

      49.

      274

      Compostable polymer or bio-plastic used in the manufacture of bio degradable agro mulching films, nursery plantation pots and flower pots [3913 90 90]

      50.

      275

      Water blocking tape for use in the manufacture of insulated Wires and cables falling under heading 8544 (except sub-heading 8544 11) [3919 90 90]

      51.

      278

      Subbed polyester base, imported by M/s. Hindustan Photo Films Manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films [39201

      52.

      286

      Patent leather [4114 20 10]

      53.

      287

      Raw furskins [4301). tanned and dried furskins [4302]

      54.

      386

      Lead bars. rods. profiles and wire [7806]

      55.

      388

      Zinc tubes, pipes and tube or pipe fittings [7907]

      56.

      389

      Tin plates, sheets and strip, of a thickness exceeding 0.2 mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes [8007]

      57.

      398

      Parts and components of the goods specified in List 10 required for use in high voltage power transmission project (Any chapter]

      58.

      401

      All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in-

      (i) Delhi MRTS Project Phase-I, and

      (ii) Specified corridors of Delhi MRTS Project Phase-Il, comprising of the following, namely: -

      (a) Vishwavidyalaya- Jahangirpuri;

      (b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences);

      (c) Shahdara- Dilshad Garden;

      (d) Indraprastha-New Ashok Nagar;

      (e) Yamuna Bank-Anand Vihar-lnter State Bus Terminus; and

      (f) Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor) (Any Chapter)

      59.

      412

      Goods specified in List 15 required for construction of roads [84 or any other chapter]

      60.

      447

      The following goods required for manufacture of Optical disk drives (ODD), namely: -

      (i) Pick up assembly

      (ii) Digital signature procession integrated circuit

      (iii) DC motor

      (iv) LDO voltage regulator [84 or Any other Chapter]

      61.

      456

      The following goods, namely: -

      (a) Sprinklers and drip irrigation systems for agricultural and horticultural purposes;

      (b) Micro Irrigation equipment [8424]

      62.

      457

      Poultry incubators and brooders [8436 21 00]

      63.

      459

      Parts for manufacture of printers falling under sub heading 8443 32 (except 8443 99 51, 8443 99 52, 8443 99 53) [8443]

      64.

      465

      CD -Writers (8471]

      65.

      474

      MP3 or MP4 or MPEG 4 player with or without radio or video reception facility [85]

      66.

      483

      One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books, [85]

      67.

      484

      Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind [85]

      68.

      515

      Colour television picture tubes for use in the manufacture of cathode ray televisions [8540 11]

       

       


      Full Text:

      Budget 2020-21 + FINANCE BILL, 2020

      Topics

      ActsIncome Tax