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Notes


Case Laws

Fibre Glass Thread consisting of 85.6% glass fibre, cannot be considered as made only of glass fibre, thus it is classified under Heading 70.19 of the Customs Tariff Act, 1975 and exemption under Notification No. 52/86-C.E. not available. Word "wholly" as contained in the said Notification cannot be construed as "mainly". However, countervailing duty is leviable under Heading 70.14. - Collector v. Rathi and Company - 1995 (79) E.L.T. 229 (Tribunal).

Filter bag spares and filter bags woven type glass made out of glass fibre are classifiable under sub-heading 7019.90 and not under heading 98.06 of Customs Tariff Act, 1975 hence the same not eligible for exemption under Notification No. 69/87-Cus., dated 1-3-1987.-Thermax Ltd. v. Collector - 1993 (66) E.L.T. 225 (Tribunal).

Glasseal 2.5 mm. Black. - See under CHAPTER 68.

Glass sew-on-stones/glass chatons with two holes are glass beads and are classifiable under sub-heading 7018.10 of Customs Tariff Act, 1975 and eligible for exemption from auxiliary duty under Notification Nos. 186/87-Cus. and 112/87-Cus. - Rajan Kumar & Bros. (IMPEX) Pvt. Ltd. v. Collector - 1992 (62) E.L.T. 142 (Tribunal).

Glasses. - Flame Proof well glasses are classifiable under Heading 70.21 of the Customs Tariff Act, 1975 and not under Chapter 85 as lighting fittings. - General Electric Co. of India Ltd. v. Collector - 1983 (12) E.L.T. 384 (Tribunal).

Haemometer. - See under CHAPTER 90.

Heading 70.16 of the Customs Tariff covers glass articles obtained by pressing or moulding. - Hindustan National Glass & Industries Ltd. v. Collector - 1994 (71) E.L.T. 867 (Tribunal).

Lead Glass Tubings in running length of 1420mm. Out of a single piece of tubing of 1420mm, 12 tubes could be fabricated. Goods being in the nature of raw material at the time of import, they are correctly classifiable under sub-heading 7002.39 of Customs Tariff Act, 1975. - Bharat Electronics Ltd. v. Collector - 1998 (102) E.L.T. 717 (Tribunal).
 

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Date: 18-11-2024
NOTIFICATION No. 26/2024–Central Tax
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand

Date: 13-11-2024
Notification No. 77/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 30-10-2024
Notification No. 73/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 29-10-2024
NOTIFICATION No.71/2024- Customs (N.T.)
Notifying Ultapani LCS route Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

Date: 23-10-2024
Notification No. 70/2024–Customs (N.T)
"Notification under Section 28A of Customs Act, 1962 for Non-Levy of Customs Duty on the import of Simply Sawn Diamonds

Date: 23-10-2024
Notification No. 69/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 22-10-2024
Notification No. 46/2024-Customs
[F. No. 190354/167/2024-TRU]

Date: 18-10-2024
NOTIFICATION No. 67/2024-Customs (N.T.)
"Notification of Yogayatan Port, Maharashtra as Customs Seaport" and it was issued under Section 7(1)(a) of Customs Act, 1962

Date: 15-10-2024
Notification No. 66/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 08-10-2024
Notification No. 05/2024-Central Tax (Rate)
Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.



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