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Notes


Case Laws

Booklets - Printed Aptitude test booklets being printed material of educational nature, are classifiable under Heading 49.01 of Customs Tariff Act, 1975. - Tata Consultancy Service v. Collector - 1991 (53) E.L.T. 454 (Tribunal).

Books and pictures for children, even if not compiled in book form but in loose cards, are classifiable under Heading 49.03 Customs Tariff Act, 1975 - Rule 3(a), (b) of Interpretative Rules. - Mitutronics v. Collector - 1990 (46) E.L.T. 500 (Tribunal).

Catalogues of products. - See under CHAPTER 99.

Design specification, process control design and technique of latest power system is classifiable under sub-heading No. 4901.99 and not under Heading 49.06 or 49.11 of Customs Tariff. - Lakshmi Cement v. Collector - 1996 (84) E.L.T. 271 (Tribunal).

Photographic reproductions on sensitised paper are not drawings and designs as explained in Heading 49.06 of Customs Tariff Act, 1975 - Collector v. Hyderabad Industries Ltd. - 1997 (93) E.L.T. 243 (Tribunal).

'Plans' includes 'drawings' and 'designs' are exempt from auxiliary duty of customs under Notification No. 112/87-Cus., dated 1-3-1987. - United Glass Bottles Mfg. Co. Ltd. v. Collector - 1990 (48) E.L.T. 535 (Tribunal).

Reference Manuals/Installation and User Guides. - Textual matter conveying valuable information or material to reader is classifiable as printed book under Heading 49.01 of Customs Tariff Act, 1975 and is free from basic customs duty. - Collector v. Tata Elxi India Ltd. - 1995 (78) E.L.T. 370 (Tribunal).

Technical documents in loose leaf binders are technical manuals/brochures, and not trade catalogue, are classifiable under sub-heading 4901.99 and not 4911.99 Customs Tariff Act, 1975. - Roto Inks (P) Ltd. v. Collector - 1990 (47) E.L.T. 398 (Tribunal).

Technical/Engineering drawings, photocopies thereof are classifiable under sub-heading 4911.91 of Customs Tariff Act, 1975 as 'designs'. - Tractors and Farm Equipment Ltd. v. Collector - 1994 (68) E.L.T. (Tribunal).
 

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What is New?

Date: 27-03-2025
NOTIFICATION No. 11/2025–Central Tax
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Date: 13-03-2025
Notification No. 10/2025 – Central Tax
Seeks to amend notification No. 02/2017-Central Tax.

Date: 07-03-2025
Notification No. 16/2025-Customs
Seeks to amend import duty on Lentils (Mosur)

Date: 28-02-2025
Notification No. 12/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 14-02-2025
Notification No. 10/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.



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