Search Results for "Classification of Goods"

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Supreme Court Allows Appeal of State of Andhra Pradesh in VAT Classification Dispute. Medical Oxygen IP and Nitrous Oxide IP Held Taxable as Drugs Under Entry 88 of Andhra Pradesh VAT Act at Lower Rate.

The Supreme Court dismissed the appeals filed by the State of Andhra Pradesh challenging the classification of Medical Oxygen IP and Nitrous Oxide IP ...

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High Court of Bombay at Goa Dismisses Revenue Appeals and Allows Assessee Appeals in Customs and Excise Classification Dispute. Classification of goods under Customs Tariff and Central Excise Tariff determined based on technical literature and expert opinion, rejecting revenue's reclassification.

The judgment involves multiple appeals filed by the Commissioner of Customs & Central Excise and by M/s Twenty First Century Wire Rods Ltd. The core i...

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Bombay High Court Upholds Classification of Bearings as General Bearings Under Entry C-II-146 of Bombay Sales Tax Act, 1959. The court held that bearings not exclusively used in automobiles or tractors are not auto or tractor parts, applying common parlance test.

The case involves three Sales Tax References filed by M/s Kirloskar Oil Engines Ltd. against the Commissioner of Sales Tax, Maharashtra State, under S...

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Bombay High Court Allows Writ Petition Against Detention of Air Conditioners by Municipal Corporation for Alleged Undervaluation of Octroi Duty. Classification of Goods Under Schedule-H Item 50 of Bombay Municipal Corporation Act, 1888 Attracts 2% Octroi Duty, Not 4% Under Entry 52 of Octroi Rules.

The petitioner, Batliboi Limited, a manufacturer of industrial package air conditioners, filed a writ petition challenging the detention of its consig...

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Bombay High Court Allows Appeals in Central Excise Classification Dispute — M/s. Tien Yuan India Pvt. Ltd. v. Commissioner of Central Excise. Classification of plastic components under Chapter 39 of Central Excise Tariff Act, 1985 upheld over Chapter 84.

The appellant, M/s. Tien Yuan India Pvt. Ltd., was engaged in the manufacture of plastic components used in textile machinery. The Commissioner of Cen...