Supreme Court held in the case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata that the ‘relays’ are classifiable as parts of ‘railway signalling equipment’, under Heading 8608 of the Central Excise Tariff. In holding so, the Hon’ble Supreme Court has given precedence to the ‘sole or principal use’ test of Section Note 3 over the Note 2(f) to Section XVII which specifically excluded ‘electric equipment’ from being classified under Section XVII, whether or not it is identifiable as being for the goods of that Section.
Govt. sets up control room to monitor uninterrupted flow of goods & essential commodities. Ensuring people’s comfort & supporting businesses as states & UTs take steps to check Covid spread. Government help desk details: +91 11 23063554, 23060625 dpiit-controlroom@gov.in No. F – 12016/1/2021 -Estt. NG Government of India Ministry of Commerce and Industry Department for […]
If Covid-19 case is found on a particular floor then that floor will be sealed for 14 days, However entire building will be sealed if more than 10 active cases are found on more than one floor
The latest exercise has been completed and the updated tariff is now available on the departmental website. You may like to go through the same. The transposition exercise by Tariff Unit and the publication of the tariff reflecting the HS amendments are a major achievement. Kudos to the Customs Wing and to all officers associated with this mammoth task.
Commonly occurring procedural lapses in Assessment Proceedings as observed while analysing Writ petitions filed between 01/04/21 to 21/12/21- Assessment order has been passed even before the due date for reply allowed in the SCN/ DAO.
Interest rates of small saving schemes for the Fourth quarter of financial year 2021-22 starting from 1st January, 2022 and ending on 31st March, 2022 shall remain unchanged from the current rates applicable for the third quarter (1st October, 2021 to 31st December, 2021) for FY 2021-22. Small saving schemes includes PPF, NSC, Senior Citizen […]
Now, all Central Government pensioners may submit Life Certificate till 28.02.2022. During this extended period, the pension will be continued to be paid by Pension Disbursing Authorities.
F. No. 279/Misc./M-102/2021-ITJ Government of India Ministry of Finance (Department of Revenue) Central Board of Direct Taxes ITJ Section *** 29.12.2021 To, All Pr.CCsIT Subject : Guidelines for priority/ out of turn disposal of appeals by CsIT (AU) and CsIT (Appeals) -reg.- It has come to notice that many taxpayers have requested for priority/ out […]
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : vivekjohri.irs@gov.in DO No. 04/CH(IC)/2021 27th December, 2021 As a new Batch of IRS (C&IT) officers readies to assume their new responsibilities, I was reminded of these […]
Instruction No. 29/2021-Customs F.No. 401/98/2021-Cus-III Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi Dated the December 23rd, 2021 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Tax, All Principal Commissioners/ Commissioners of […]
