Kellogg India Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai) Appellant is engaged in the manufacture of breakfast cereals and avails the CENVAT credit of excise duty paid on inputs and capital goods and service tax paid on input services used in relation to the manufacture of their final products. From the perusal […]
DGFT Public Notice No. 6/2015-2020 dated 14.06.2021 is withdrawn. In pursuance of Gazette Notification No. S.O. 3515 (E) dated 29.07.2022 regarding addition of ‘cashew nuts and its products’ to the First Schedule to the APEDA Act, 1985 (2 of 1986), APEDA is designated as the agency authorized to issue RCMCs for Cashew Kernels, Cashewnut Shell […]
In re RET-Tech Private Limited (CAAR Mumbai) M/s. RET-Tech Private Limited (the applicant, in short) filed an application before the Customs Authority for Advance Ruling, Mumbai (CAAR, in short) seeking advance rulings on the classification of the devices namely handheld enterprise mobile computers, having the following models: – Table-1 SI.No. Model Product is with / […]
In re Nokia Solutions and Networks India Private Limited (CAAR Mumbai) CAAR held that the Nokia 7210 SAS products are classifiable under subheading 85176290 as routers and are eligible to avail the benefit under Sr. No. 13N of Notification No. 24/2005-Customs, as amended. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI […]
In re PN Trade and Services (CAAR Mumbai) An intelligent flight battery is a lithium-ion rechargeable and removable battery to power a drone. As per HSN explanatory notes to heading 8507, these batteries. also known as electric accumulators, are characterised by the fact that the electrochemical action is reversible so that the accumulator may be […]
In re BASF India Limited (CAAR Mumbai) The question raised in the applicant’s application for Advance Ruling was whether the said Vitamin Premixes were classifiable under Heading 23.09 or under Heading 29.36. The said question raised in the applicant’s application is the same as in number of matters decided by the Appellate Tribunal and Courts, […]
Understanding the issue of DRC-01A/DRC-01 without issuing ASMT 10. Learn about the discrepancies in GST returns and the ad-hoc basis for issuing notices.
Legal Metrology treats units of weighment and measurement, methods of weighment and measurement and weighing and measuring instruments, in relation to the mandatory technical and legal requirements which have the object of ensuring public guarantee from the point of view of security and accuracy of the weighments and measurements.