As per HSN notes in the heading 85.12, the exclusions include an assembly of switches for mounting on the steering column (CTH 85.37) which is nothing but “lever combination switch”. Since “lever combination switches” are specifically classifiable under CTH 85.37, whereas in general, switches are classifiable under CTH 85.36, it appears that “lever combination switches’ are not switches in the normal meaning of the term and hence these may not be treated as switches for the purpose of Customs Notification No. 25/99 dated 28.2.1999, S.No. 112.
In view of the decision of the Export Promotion Board, you are requested to ensure that, to the extent possible holidays should be decided in consultation with the Ports/Airports Authority or Custodians , as the case may be , so that holidays are synchronized , to ensure smooth flow of trade.
Amounts were collected as per the directions given by the Molasses Control (Amendment) Order, it goes to the molasses storage fund over which the assessed has no control and domain. Inasmuch as the assessed cannot utilise the same for its own business purpose, we have also here to hold that there is diversion by overriding title at the source itself
Public Notice No. 11/2004-09 dated 01.10.2004 introduces amendments, deletions, corrections, and additions to the Handbook of Procedures, Vol. 2, 2002-2007.
I am directed to invite your attention to Board’s Circular No. 650/41/2002-CX dated 7th August, 2002 on the above mentioned subject which was issued in the light of the judgment of the Tribunal in cases of M/s Inalsa limited Vs CCE, Delhi and M/s Kirloskar Electric Co. Vs CCE, Bangalore wherein the Tribunal held that the assessee was entitled to Modvat credit on the inputs used in the finished products which were destroyed due to circumstances beyond their control
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue).
Whereas in the matter of import of vitrified and porcelain tiles, other than vitrified industrial tiles (hereinafter referred to as the subject goods), falling under headings 6907 or 6908 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, the People’s Republic of China and United Arab Emirates (hereinafter referred to as the subject countries) and imported into India.
Notification No. 254-Income Tax S.O.1074(E).- In exercise of the powers conferred by sub-section (1B) of section 139 of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following scheme 1. Short title, commencement and application
Notification No. 253-Income Tax In exercise of the powers conferred by sub-section (1B) of section 139 of the Income-tax Act, 1961 (43 of 1961) and in supercession of the Electronic Furnishing of Returns of Income Scheme, 2003 published in the Gazette of India, Extraordinary, Part II, Section 3 – sub-section (ii) under the notification of the Government of India
Notification No. 252-Income Tax In the Notification of Government of India, in the Ministry of Finance (Department of Revenue), (Central Board of Direct Taxes) number S.0.812(E) dated 14thJuly, 2004 published at pages 1 to 17 in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii) dated the 14th July, 2004
