Draft integrated All India Seniority List of Administrative Officers of Customs for the period 01.01.2017 to 31.12.2018 Click Here
OM dated 16.04.2021 regarding Corrections in the Integrated All India Seniority List of Administrative Officers (CGST & Central Excise including Directorates) for the period 01.07.2014 to 31.12.2016 Click Here
Draft Integrated All India Seniority List of Administrative Officers of CGST & Central Excise including Directorates for the period 01.01.2017 to 31.12.2018 Click Here
1.Verification of Preferences and final chance [Steno- I&II (2018)] . 2. Calling Options from newly nominated candidates- reg Click Here
Result of CBLR Examination under Customs Brokers Licensing Regulations (CBLR), 2018, held on 27.03.2021- Click Here
Online training “E-Invoicing and familiarization of taxpayer Interface” on 26th April, 2021 from 10:30 AM to 01:30 PM -Click here
Press release on the mandatory use of HSN/SAC on GST invoices w.e.f 1.4.2021-reg.
Notification issued to extend waiver of penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax till 30.06.2021
Revised timelimit for filling of BEs comes into effect after the assent of Finance Bill,2021.(for more details, refer CBIC circular 08/2021 dt.29.03.21)
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Customs Brokers Licensing Regulation (CBLR) Examination 2021 has been rescheduled to be held on 27.03.2021
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Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here |
Addendum. click here
Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
A resident Indian Co. setting up a joint venture with a
foreign Co.
Can duty free clearance of accessories
namely-Tags labels etc for Ready Made Garments (RMG) be
allowed under notification No. 21/2002, dated 1/3/2002. from the
Customs bonded ware house of the applicant to the eligible exports
who are otherwise allowed to import the same duty free.
Ruling No. AAR(CUS)/01/2004 dt. 16.03.04
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Dr. K.N.
Chaturvedi, Member Mr. Somnath Pal, Member
R.O.M. Application rejected Vide Order No. AAR/Cus./07/2004
dt. 25.11.2004
Whether the concessional rate of Customs duty of 5%.
provided in Sl.No.110 of Notification No. 25/99-Cus dated 28.2.99
will be applicable to the imported Panel AG Assembly (PAGA).
Ruling No. AAR(CUS)/02/2004
dt. 13.04.04.
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Dr. K.N.
Chaturvedi, Member Mr. Somnath Pal, Member
A resident Indian Co. setting up a joint venture with a
foreign Co.
Whether the sealed Coated tube with filament will be
covered under Notification No. 138/2002 dated. 10/12/2002, imposing
anti-dumping duty on Compact Fluorescent lamps (CFL) originating or
exported, from Hong-Kong/China.
Ruling No. AAR(CUS)/ 03/2004 dt. 13.05.04
Hon'ble Mr. Justice S.S.M. Quadri, Chairman
Mr. Somnath Pal, Member
A Non-resident Company setting up a joint venture with
another non- resident company viz. M/s BMW Holding BV, a Company
incorporated under the laws of The Netherlands
Whether the import of car parts, listed at Annexure III,
would be considered as import of completely knocked down ('CKD')
unit, eligible to the concessional rate of customs duty of 15% being
covered by Entry 344 of CTH No. 8703(1) of Notification No.
21/2002-Cus. Dated March 1, 2002 as amended by Notification No.
11/2005-Cus., dated 1-3-2005?
Ruling No.AAR/ 12 (Cus)./2005 dt.
28.10.2005
Majority Opinion by: Hon'ble Mr.
Justice S.S.M. Quadri, Chairman and Dr.
B.A. Agrawal, Member Minority
Opinion by: Mr. Somnath Pal, Member
Whether Submerged Repeater Generic R4 proposed to be
imported into India, is classifiable under heading No. 8517 50 99 of
the First Schedule of the Customs Tariff Act, 1975.
Ruling No. AAR/ 14 (Cus)./2005 dt.
24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
(a) Application
No. AAR-44(Cus)/13/2005 - Whether Submerged passive tilt equalizer
R4 proposed to be imported into India is classifiable under Heading
No. 8517 50 99 of the First Schedule of the Customs Act, 1975"
(apparently a printing error for Customs Tariff Act, 1975).
(b) Application No.
AAR-44(Cus)/12/2005 - Whether Submerged Adjustable slope equalizer
Unit R3 to be imported into India, is classifiable under Heading No.
8517 50 99 of the First Schedule of the Customs Tariff Act, 1975.
(c) Application No.
AAR-44(Cus)/11/2005 - Whether Submerged Passive Equalizer Unit R2
proposed to be imported into India, is classifiable under Heading
No. 8517 50 99 of the First Schedule of the Customs Tariff Act,
1975.
Ruling No. AAR/15-17 (Cus)./2005 dt.
24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Alcatel 1660 SMC Optical Multi-Services
Node to be imported into India, is classifiable under Heading
No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975.
Ruling No. AAR/ 18 (Cus)./2005
dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Alcatel 1650 SMC Optical Multi-Service Node to
be imported into India, is classifiable under Heading No. 8517 5099
of the First Schedule of the Customs Tariff Act, 1975.
Ruling No.AAR/ 19 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether 1640 Dense Wavelength Division Multiplexer
Node to be imported into India, is classifiable under Heading
No. 8517 5099 of the First Schedule of the Customs Tariff Act,
1975.
Ruling No. AAR/ 20 (Cus)./2005 dt.
24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the 1686 WM Wavelength Division Multiplexing
Telecommunication equipment to be imported into India, is
classifiable under Heading No. 8517 5099 of the First Schedule of
the Customs Tariff Act, 1975"
Ruling No.AAR/ 21 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Alcatel 1670 SM Optical Multi-service Metro Core
Mode to be imported into India, is classifiable under Heading No.
8517 5099 of the First Schedule of the Customs Tariff Act,
1975
Ruling No.AAR/ 22 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether Alcatel 1641 SX Multi-Service Metro Gateway to be
imported into India, is classifiable under Heading No. 8517 5099 of
the First Schedule of the Customs Tariff Act,
1975.
Ruling No.AAR/ 23 (Cus)./2005 dt. 06.10.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether Alcatel 1640 Fox proposed to be imported into India,
is classifiable under Heading No. 8517 5099 of the First Schedule of
the Customs Tariff Act, 1975.
Ruling No.AAR/ 24 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Alcatel 1678 Metro Core Connect proposed to be
imported into India, is classifiable under Heading No. 8517 5099 of
the First Schedule of the Customs Tariff Act, 1975
Ruling No.AAR/ 25 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Alcatel Light Manager-1626 proposed to be
imported into India, is classifiable under Heading No. 8517 5099 of
the First Schedule of the Customs Tariff Act, 1975
Ruling No.AAR/ 26 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Submerged Line Terminating Equipment 1620
proposed to be imported into India, is classifiable under Heading
No. 8517 5099 of the First Schedule of the Customs Tariff Act,
1975
Ruling No.AAR/27 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether Alcatel Submarine Line Terminating Equipment
Models prior to 1620/1626 proposed to be imported into India, is
classifiable under Heading No. 8517 5099 of the First Schedule of
the Customs Tariff Act, 1975.
Ruling No.AAR/28 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the Alcatel Single Wavelength Transponder to be
imported into India, is classifiable under Heading No. 8517 5099 of
the First Schedule of the Customs Tariff Act, 1975.
Ruling No.AAR/29 (Cus)./2005 dt. 24.11.2005
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether Remote Optically Pumped amplifier Jointing Box
Housing proposed to be imported into India ,is classifiable
under Heading No. 8517 5099 of the first Schedule of the Customs
Tariff Act,1975(
Ruling No.AAR/01 (Cus)./2006 dt. 05.01.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether Optically Post Amplifier Unit-(
Unrepeatered) proposed to be imported into India ,is
classifiable under Heading No. 8517 5099 of the first Schedule
Ruling No.AAR/02 (Cus)./2006 dt. 05.01.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
(i)
Whether Remote Pump (Unrepeatered) proposed
to be imported into India ,is classifiable under Heading No.
8517 5099 of the first Schedule of the Customs Tariff Act,1975
(ii)
Whether Raman Pump Unit-(Unrepeatered) proposed to be
imported into India ,is classifiable under Heading No. 8517 5099 of
the first Schedule of the Customs Tariff Act,1975
Ruling No.AAR/03-04 (Cus)./2006 dt. 05.01.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
(i) Whether 1696 Optinex
Metro Span Telecommunication Equipment proposed to be imported
into India ,is classifiable under Heading No. 8517 5099 of the first
Schedule of the Customs Tariff Act,1975 (ii)
Whether Alcatel 1696 Optical Amplifier Card proposed to
be imported into India ,is classifiable under Heading No. 8517 5099
of the first Schedule of the Customs Tariff Act,1975
Ruling No.AAR/05-06 (Cus)./2006 dt. 05.01.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
(i) Whether Alcatel SPC
Communications Unit proposed to be imported into India ,is
classifiable under Heading No. 8517 5099 of the first Schedule of
the Customs Tariff Act,1975 (ii) Whether Alcatel
Electrical Interface unit proposed to be imported into India
,is classifiable under Heading No. 8517 5099 of the first Schedule
of the Customs Tariff Act,1975 (iii)
Whether Alcatel Alarm unit proposed to
be imported into India ,is classifiable under Heading No. 8517 5099
of the first Schedule of the Customs Tariff Act,1975
(iv) Whether Alcatel Alarm
Concentrator unit proposed to be imported into India ,is
classifiable under Heading No. 8517 5099 of the first Schedule of
the Customs Tariff Act,1975 (v)
Whether Alcatel Part Equipped Logic Shelf proposed
to be imported into India ,is classifiable under Heading No.
8517 90 of the first Schedule of the Customs Tariff Act,1975
(vi) Whether Alcatel Earth
Protector proposed to be imported into India ,is
classifiable under Heading No. 8517 50 of the first Schedule of the
Customs Tariff Act,1975 (vii) Whether
Alcatel Alarm Unit No 2 proposed to be imported into
India ,is classifiable under Heading No. 8517 50 of the first
Schedule of the Customs Tariff Act,1975
Ruling No.AAR/07-13 (Cus)./2006 dt. 05.01.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr.
Somnath Pal, Member Dr. B.A. Agrawal, Member
Whether the telecommunication cables of the types proposed
to be imported by the applicant are classifiable under Tariff
Item 8544 70 90 of the First Schedule to the Customs Tariff Act,
1975 (in short the Act) As per the applicant,
telecommunication cables of the following description are involved
in the below mentioned applications:
Sl. No.
Application No.
Description of goods
1.
1/2005
Submarine Telecommunication Cable OALC7
2.
2/2005
Submarine Telecommunication Cable OALC6
3.
3/2005
Submarine Telecommunication Cable OALC5
4.
4/2005
Submarine Telecommunication Cable OALC4
5.
5/2005
Submarine Telecommunication Cable URC4
6.
6/2005
Submarine Telecommunication Cable URC3
7.
8/2005
Submarine Telecommunication Cable URC2
8.
9/2005
Submarine Telecommunication Cable URC1
9.
24/2005
Terr Telecom Cable -Rodent Prot Non Metallic (2-96
Fibre)
10.
25/2005
Terr Telecom Cable-LAP (2-192 Fibre)
11.
26/2005
Terr Telecom Cable-Fibre & Copper Quad (2-48 or
50-72 Fibre)
12.
27/2005
Terr Telecom Cable-Non metallic (2-36 Fibre)
13.
28/2005
Terr Telecom Cable-Rodent Prot LAP (4-24 Fibre)
14.
29/2005
Terr Telecom Cable-Indoor Arm LAP (4-24
Fibre)
Ruling No. AAR / 14-27 (Cus)./2006 dt. 28.02.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman
Mr. Somnath Pal, Member Dr. B.A. Agrawal, Member
"(a) Are we allowed to import through these
stations in view of notification no. 63/94?
(b) If we import wool from these stations, i.e. Gunji in
Uttranchal or Village Namgaya Shipkila in H.P., will we get the
benefit of duty free import under notification no. 38/96?
(c) Is there any limitation under these
notification regarding the actual user of the goods so
imported. Means, if we import duty free wool from these
station, can we sell the surplus in open market, if so desired?"
Ruling No. AAR/28(Cus)/2006 dt.
29.08.2006
Hon'ble Mr. Justice S.S.M. Quadri, Chairman
Mr. Somnath Pal, Member Dr. B.A. Agrawal, Member
A joint venture company in collaboration with Enercon GmbH
of Germany
"1.
Whether the goods detailed in Exhibit "J" which are proposed to be
imported by the Applicants and which are required by the applicants
for proposed Independent Power Project (not for captive consumption)
by harnessing the wind energy described in Annexure II & Exhibit
"I" will be eligible for classification under Customs Tariff Heading
9801? 2. (a) Whether the
said goods referred to in Question No. 1 above will be eligible for
exemption from basic customs duty in excess of 5% under Serial No.
399 (iv) of customs notification No. 21/2002-cus dated 01.03.2002?
(b)
Whether the said goods referred
to in question No. 1 will be eligible for exemption from the whole
of the additional duty of customs under section 3(1) of the Customs
Tariff Act, 1975 by virtue of serial No. 84, list 5, item 13 of
Central Excise notification No. 6/2006-CE dated 01.03.2006?
(c)
Whether the said goods
referred to in Question No. 1 will be eligible for exemption
from the whole of the additional duty of customs under section 3(5)
of the Customs Tariff Act, 1975 by virtue of serial No. 11 of custom
exemption notification No. 20/2006-cus dated 01.03.2006?"
Ruling No. AAR/01(Cus)/2007 Dt.15.05.2007
Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha
and Mrs. Chitra Saha, Members
202-206, Tolstoy House, Tolstoy Marg New
Delhi-110001
A private limited company incorporated in India under the
Companies Act, 1956. Its foreign collaborators are stated to be
German Companies by name Lufthansa Technik Immobelien - und
Verwaltungsgesellschaft mbH ,Germany.
The applicant has classified his proposed business activities under
following four heads and seeks advance ruling on the questions as
mentioned below each of these four heads:-
New
Business No. 1 : Setting up an engine maintenance, repair and
overhaul shop (for short 'Engine MRO Shop') in India for servicing
the aircraft belonging to Indian airline companies operating
scheduled air transport/air cargo services.:
Q.
No. 1.
(a)
Whether import of all kind of temporary materials
and consumables, such as lubricants, oils, greases, and similar
goods that are used directly or indirectly in the process of
servicing an engine and does not retain its identity or are
consumed in the process of servicing an engine would be exempt
from payment of Basic Customs duty under Entry No. 348 of
Notification No. 21/2002-Cus dated March 1, 2002 (as amended)?
(b)
Whether import of all kind of temporary materials
and consumables such as nuts, bolts, rivets, screws, clamps,
couplings, joints, angles, and similar goods that are used
directly or indirectly in the process of servicing an engine and
are incorporated/injected into the goods that are being repaired
including those that may be spoilt or wasted during the process
of such servicing would be exempt from payment of Additional
Customs duty under S,3(1) of Customs Tariff Act read with Entry
No. 54B of Notfn. No. 6/2006-CE dated March 1, 2002 (as
amended)w? This question and other similar questions have been
slightly recast by giving reference to S, 3(1) of Customs Tariff
Act.
Q. No. 2:- In relation to the same business activity :
(a)
Whether re-import of engine modules necessary for
provision of the services to Indian airline companies would be
exempt from payment of Basic Customs duty under Entry 346D of
Notification Number 21/2002-Cus dated March1, 2002 (as amended)?
Alternately Whether re-import of engine modules necessary for
provision of the services to Indian airline companies would be
exempt from payment of Basic Customs duty under Entry 348 of the
Notification Number 21/2002-Cus dated March 1, 2002 (as
amended)?
(b)
Whether re-import of engine modules necessary for
provision of the services to Indian airline companies would be
exempt from payment of Additional Customs duty under Entry 54B
of Notification No. 6/2006-CE dated March 1, 2006 (as amended)?
New Business No. 2 : Setting up an Engine MRO
Shop in India for servicing the aircraft belonging to foreign
airline companies operating scheduled air transport service/air
cargo service. Question No.3:
(a)
Whether re-import of engine modules necessary for
provision of the services to Foreign airline companies would be
exempt from payment of Basic Customs duty under Entry 346D of
Notification Number 21/2002-Cus dated March 1, 2002 (as
amended)?
(b)
Whether re-import of engine modules necessary for
provision of the services to Foreign airline companies would be
exempt from payment of Additional Customs duty under Entry 54B
of Notification Number 6/2006-CE dated March 1, 2006 (as
amended)?
New Business No.3:- Importation of
aircraft components by the applicant for subsequently providing
them to pre-identified airline companies for a fee. This
business is broadly described as 'Home Base Services'. Here
also, the customer airlines operate the aircraft as scheduled air
transport service or air cargo service. Question No.4
:-
(a)
Whether Importation of the components by the Applicant
for subsequent provision of the same to the pre-identified
airlines in India would be exempt from payment of basic Customs
duty under Entry 346D of Notification Number 21/2002-Cus dated
March 1, 2002 (as amended)?
(b)
Whether Importation of the components by the applicant
for the said purpose would be exempt from payment of additional
Customs duty under Entry 54B of Notification No.6/2006-CE dated
March 1, 2006 as amended?
New Business No. 4:- Importation of aircraft
components for setting up a regional pool in India for the purpose
of providing the same to the airline companies operating scheduled
air transport/air cargo services, for a fee. Question
No.5:- In relation to Importation of aircraft components by
the Applicant for Setting up a Regional Pool in India for providing
aircraft components to Airlines.
(a)
Whether importation of the components by the applicant
for subsequent provision of the same to the airline (Initial
Stocking in the Regional Pool) would be exempt from payment of
Basic Customs duty under Entry 346D of Notification Number
21/2002-Cus dated March 1, 2002 (as amended)?
(b)
Whether importation of the components by the Applicant
for subsequent provision of the same to the airline (initial
stocking in the Regional Pool) would be exempt from payment of
Additional Customs Duty under Entry 54B of Notification Number
6/2006-CE dated March 1, 2006 (as amended)?
(c)
Whether importation of the component by the Applicant
for subsequent lease to a foreign airline in India (drawn from
the Regional Pool) during AOG (aircraft on ground) situation and
in emergency exceptional situation, for replacement of
unserviceable part by the airline would be exempt from payment
of Basic Customs Duty under Entry 346D of Notification Number
21/2002-Cus dated March 1, 2002 (as amended)?
(d)
Whether importation of the component by the Applicant
for subsequent lease to a foreign airline in India (drawn from
the Regional Pool) during AOG situation and in emergency
exceptional situation, for replacement of unserviceable part by
the airline would be exempt from payment of Additional Customs
duty under Entry 54B of Notification Number 6/2006-CE dated
March 1, 2006 (as amended)?
(e)
Whether importation of the component by the Applicant
for subsequent sale on an exceptional basis (drawn from the
Regional Pool) to an airline in India for replacement of
unserviceable part by the airline would be exempt from payment
of Basic Customs duty under Entry 346D of Notification Number
21/2002-Cus dated March 1, 2002 (as amended)?
(f)
Whether importation of the component by the Applicant
for subsequent sale on an exceptional basis (drawn from the
Regional Pool) to an airline in India for replacement of
unserviceable part by the airline would be exempt from payment
of Additional Customs duty under Entry 54B of Notification
Number 6/2006-CE dated March 1, 2006 (as amended)?
Question No.6:- In relation to re-import of
repaired components by the Applicant for subsequent provision of
these to airlines as Regional Pool : (a) Whether
re-importation of the repaired components by the Applicant for
subsequent provision of the same to the airline via release to the
Regional Pool would be exempt from payment of Basic Customs duty
under Entry 346D of Notification Number 21/2002-Cus dated March 1,
2002 (as amended)? (b) Whether re-importation of the
repaired components by the Applicant for subsequent provision of the
same to the airline via release to the Regional Pool would be exempt
from payment of Additional Customs duty under Entry 54B of
Notification Number 6/2006-CE dated March 1, 2006 (as amended)?"
Ruling No. AAR/02/Cus/2008 Dated 21.01.2008
Hon'ble Mr. Justice P. V. Reddi,
Chairman; Mr. A Sinha and Mrs. Chitra Saha,
Members
A wholly owned subsidiary Indian company of M/s
Agilent Technology, Europe B.V., Netherlands
(a) "What is the Customs
Classification of Agilent Technologies Product No. E 4443 A,
Spectrum Analyzer when imported into India?
(b) What is the Customs Classification
of Agilent Technologies Product No. E 4447 A, Spectrum Analyzers
when imported into India?"
Ruling No. AAR/06/Cus/2008 Dt.18.11.2008
Hon'ble Mr. Justice P. V. Reddi, Chairman;
Mr. A Sinha and Mrs. Chitra Saha, Members
A wholly owned subsidiary of the foreign company - AES India
Holdings (Mauritius).
"1. Whether or not the applicant is eligible to import goods
for the purposes of the captive coal mine, the dedicated coal
transportation system, the dedicated water transportation system and
the dedicated power evacuation system under the proposed project
under a complete customs duty exemption under entry 400 of
Notification 21/2002-Cus, or a concessional rate of customs duty
under Entry 399 of Notification 21/2002-Cus? "
Ruling No. AAR/08(Cus)/2008Dt.19.12.2008
Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A
Sinha and Mrs. Chitra Saha, Members
A wholly owned subsidiary Indian
company of which the holding company [M/s. Guthy Renker India
(Mauritius), Port Louis, Mauritius ] is a foreign company.
a. What is the classification of the four individual
products namely Proactiv Solution Revitalizing Toner, Proactiv
Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and
Proactiv Solution Refining Mask? b. Whether CVD is required
to be paid at the time of import of the Category-I products on a
value determined under Section 4 or Section 4A of the Central Excise
Act, 1944? c. Whether CVD is required to be paid at the time
of import of Category-II Products on a value determined under
Section 4 or Section 4A of the Central Excise Act, 1944?
Ruling No. AAR/3/Cus/2009
Dated 18.09.2009
Hon'ble Mr. Justice P. V. Reddi,Chairman and Mr.
J.K. Batra Member
A wholly owned subsidiary Indian company, of which the
holding company is a foreign company
Whether the import of motorcycle in the form of components, parts
and sub-assemblies, proposed to be imported by the applicant, would
constitute import of motorcycles in Completely Knocked Down form
and as such would be eligible for concessional rate of basic
customs duty at the rate of 10% provided under Entry 345 of
Notification No. 21/2002-Cus, dated 1st March 2002(as
amended)?
AAR/Cus/02/2010
Dated 27th July, 2010
Hon'ble Mr. Justice P.V.Reddy, Chairman Mr. J.K.
Batra, Member Mr. J. Khosla Member
A joint venture company in collaboration with Enercon GmbH
of Germany
Whether the goods sought to be imported i.e., specially
designed Transformer for Wind operated Electricity Generator E53/
E-48 (800 KW) which is being manufactured by the applicant will be
eligible for exemption from the whole of the additional duty of
Customs under serial No. 84, list 5, item no. 13 of the central
Excise notification No. 06/2006 CE dated 01.03.06
.
Ruling No. AAR/CUS/02/2011 issued on 18.03.2011
Hon'ble Mr. Justice P.K.Balasubramanyan,
(Chairperson) Mr. J.K.Batra, (Member) Mr.
J.Khosla,
(Member)
48.
M/s
Xerox India Ltd. , Block One, 5th & 6th
Floor, Vatika Business Park, Sector 49, Sohna Road, Gurgaon-122018
(Haryana) India
A joint venture company in India
1. In those cases where the Applicant makes a categorical
declaration on the outer packing of the said products - "Not Meant
for Retail SaIes", -- can the Applicant pay additional customs duty
on a value determined under Section 4 of the Central Excise Act,
1944 i.e. on the basis of the 'transaction value' of the goods, and
ignoring the MRP on the packing of the product (which may be done to
comply with internal business guidelines)? 2. Would the Applicant be
exempt from paying Special Additional Duty under Section 3(5) of the
Customs Tariff Act, 1976 for transactions covered under Question
No.1 above?
Vide Ruling No. AAR/CUS/04 /2011 issued on 08.04.2011
Hon'ble Mr. Justice P.K.Balasubramanyan,
(Chairperson) Mr. J.K.Batra, (Member) Mr.
J.Khosla,
(Member)
Whether the import and supply of aircraft parts & ground
handling equipment to Hindustan Aeronautics Ltd., are classifiable
under heading 8803 of the Customs Tariff and eligible for exemption
under Notification No. 39/96-Cus dated 23.07.1996?
Vide Ruling No.AAR/CUS/05 /2011 issued on 13.05.2011
Hon'ble Mr. Justice P.K.Balasubramanyan,
(Chairperson) Mr. J.K.Batra, (Member) Mr.
J.Khosla,
(Member)
A Wholly owned subsidiary Indian Co. of M/s GE Holding
Luxembourg & Company Sarl, Luxembourg
Whether the goods stock transferred by the Applicant from
the SEZ unit to its DTA unit would be eligible for exemption from
the payment of SAD under Notification No. 45 / 2005-Cus dated May
16, 2005?
Ruling No. AAR/CUS/01/2013 issued on 27.05.2013
Hon'ble Dr. Justice Arijit Pasayat,(Chairperson) Mr.
Y.G.Parande, (Member)
i) Whether the Kindle Devices proposed to be imported
by the Applicant are classifiable under Tariff Item 8543 70 99?
(ii) Whether the Kindle Devices proposed to be imported by the
Applicant are eligible for exemption under Notification No. 25/2005
- Cus dated 01.03.2005 at S.No. 26?
Ruling No. AAR/CUS/01/2015 issued on 15.05.2015
Hon'ble Mr. Justice V.S.Sirpurkar, Chairman Sh.
S. S. Rana, Member
Whether the new seats that are intended to be imported for
replacing the existing seats in aircraft be said to be imported for
servicing, repair or maintenance of the aircraft, for claiming
exemption, under condition no. 21 of the Notification No.
12/2012-Cus?
Ruling No. AAR/CUS/06/2015 issued on 24.07.2015
Hon'bleMr. Justice V.S.Sirpurkar, Chairman Sh. S. S. Rana,
Member
(i) Whether the applicant will be eligible for the benefit
of exemption under the Notification No. 72/2005-Cus, when source
classification and destination classification of the product is
different and destination classification is specifically included in
notification No. 72/2005? (ii) What will be the
appropriate value for the purpose of Custom valuation - the First
Sale Invoice (Chinese invoice to Singaporean Trader) or Second Sale
Invoice (Invoice raised by Singaporean Trader to the Applicant)?
Ruling No. AAR/CUS/07/2015 issued on
24.07.2015
Hon'ble Mr. Justice V.S.Sirpurkar, Chairman
Sh. S. S. Rana, Member
Whether the goods sought to be imported is processed betel nut as described in the Application whether or not containing added ingredients such as food starch, spices, mulethi, flavors, perfume etc., though not containing lime or katha (catechu) or tobacco and will the resultant product be classifiable under the Chapter Heading 21069030 as food preparation?
Ruling No.
AAR/CUS/08/2015
issued on 07.08.2015
Hon'ble Mr. Justice
V.S.Sirpurkar, Chairman
Sh. S. S. Rana, Member
(i) Whether the import of components / parts / sub-assemblies by the Applicant will be classified as motor vehicle under Tariff Heading 87.03 or as Completely Knocked Down (CKD) kit under Sr. No. 437 of Notification No. 12/2012-Cus., dated 17.03.2012, as amended, when six essential and critical components / parts / sub-assemblies namely, (i) engine (alongwith engine and transmission unit) (ii) axle assembly (iii) exhaust systems (iv) cooling module, (v) heating, ventilation and air conditioning unit and (vi) door panels are to be locally assembled / manufactured by approved local third party vendors?
(ii) If the import of components / parts / sub-assemblies by the Applicant will not be classified as motor vehicle or as CKD kits, whether the Applicants imports will be classified under their respective headings / sub-headings of the Customs Tariff Act, 1975 or under Tariff Heading 87.08 of the Customs Tariff Act, 1975?
Ruling No.
AAR/CUS/12/2015
issued on 20.11.2015
Justice V.S.Sirpurkar, (Chairperson)
Sh. S. S. Rana, (Member)
A. Whether the Applicant is eligible to claim the exemption under Notification No. 27/2002-Cus dated 01.03.2002 as amended by Notification No. 2008-Cus dated 01.03.2008 under thecategory of temporary import of leased goods?
B.Whether the value stated in the Chartered Engineers Certificate to be provided by the Applicant at the time of import of the said Broadcasting Equipment can be the basis of Customs Valuation?
C. In the alternative, whether the book value of the said Broadcasting Equipment shown in the books of accounts of BS/ foreign suppliers can be the basis of Customs Valuation?
D. In the alternative, whether depreciated value of the said Broadcasting Equipment can be the basis of Customs Valuation?
Ruling No. AAR/CUS/26/2016 dt. 5th August 2016
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
Whether the benefit of the notification 12/2012-Cus (Sr. No. 453) is available to NSOP holder for the following categories of revenue flights proposed to be undertaken:
1) Use by the permit holder's employees/directors/investors and their family/friends, not necessarily for business purposes.
2) Charter the aircraft to group companies for use by their employees/ directors/ investors and their family/ friends, not necessarily for business purposes
3) lease the aircraft to group companies for use by their employees/directors/investors and their family/friends, not necessarily for business purposes
Ruling No. AAR/CUS/ 25 /2016 dt. 22.07.16
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
A.Whether the value on the invoice raised by the overseas third party manufacturer on the Applicant is the Transaction Value and on which Customs Duty is required to be paid in terms of Section 14 of the Act read with the Customs Valuation (Determination of Values of imported Goods) Rules 2007 (Rules)?
B.Whether the Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the Applicant to H&M GBC does not qualify as payment under Rule 10 (1) (c) of the Rules or any other Rule and is not required to be added to the Transaction Value of the said goods for levy of Customs Duty under the Act read with the Rules?
C.Whether the Sales and Business Support Fee paid by the Applicant to H&M GBC does not qualify as payment under Section 10 (1) (c) of the Rules or any other Rule and is not required to be added to the Transaction Value of the said goods for levy of Customs Duty under the Act read with the Rules?
Ruling No. AAR/CUS/21/2016 dt 15.07.2016
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
1. Whether the product is rightly classifiable as a telephone under Custom Tariff Heading (hereinafter referred to as CTH) 8517 or as a Camera under CTH 8525?
2. If the correct classification of the product is under CTH 8525, then whether the Applicant is entitled to the benefit of the exemption provided under the Notification No. 25/2005?
Ruling No. AAR/CUS/04/2016 dt 19/02/2016
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla, Member (Law)
1) Whether produced 'blended metal scrap' can be
classifiable under Chapter 7204 49 00 of the Central Excise Tariff
Act, 1985? 2) Whether processing of secondary raw materials
(steel scrap of difference and variable composition) into blended
steel scrap is liable for payment of Central Excise duty under the
provision of the Central Excise Act, 1944?
Whether in the facts and circumstances of the present case,
the process of crushing of coal amount to manufacturing activity in
the context of Central Excise Act 1944 and whether the applicant is
liable to pay Excise Duty on the clearance of crushed coal from its
factory?
"Whether the specific activities proposed to be undertaken
by the Applicant viz assortment, packing, wrapping, folding,
inspection, cleaning, stickering, etc. (discussed in more detail in
the application) can be regarded as 'manufacture' or 'deemed
manufacture' under Section 2(f) of the CEA?"
"Whether the specific activities proposed to be undertaken
by the Applicant viz inspection, testing, installing batteries,
cleaning, lint brushing, deodorizing, re-fitting, touching-up,
re-stitching, debudding and correction, folding, ironing and
hanging, protective stickering, polishing, coating, tagging,
inserting warranty cards, moister absorbing tables and offering
freebies, activities in relation to eyewear, tagging, placing goods
in the original box / pack, replacing shoe laces, etc. (discussed in
more detail in the application) can be regarded as 'manufacture' or
'deemed manufacture' under Section 2(f) of the CEA?"
On expansion of the proposed activity in the present unit
i.e. establishing of Haridwar Plant-II by the applicant in the same
premises whether the benefit of notification No. 50/2003-C.E. dated
10.06.2003 will be available to the goods manufactured i.e. footwear
in their Plant-II Haridwar?
(i) Whether in the facts and circumstances of the
Applicants case, the activities of repair and maintenance proposed
to be undertaken by the Applicant amounts to manufacture within the
meaning of Section 2(f) of the Central Excise Act, 1944.
(ii) Whether in the facts and circumstances of the case and in the
event the aforesaid activities of repair and maintenance amount to
manufacture, then the basis for arriving at value for purpose of
Excise duty under the Central Excise Act, 1944 and Rules made
thereunder. (iii) Whether in the facts and circumstances
of the case, the Applicant is eligible to avail CENVAT credit of
Excise duty under the Central Excise Act, 1944 /Additional duty of
Excise under Sec 3(1) of the Customs Tariff Act, 1975 paid on parts
and spares used for the replacement of the defective ones and
Service Tax paid on inspection, certification, engineering services
etc. for the aforesaid repair and maintenance activities and claim
set off against the output service tax paid for rendering of passive
infrastructure services by the Applicant to its customers.
Whether the activity of bending, assembling and inspection of
imported end-formed tubes would amount to manufacture in terms of
Section 2(f) of the Central Excise Act, 1944?
Whether or not the proposed activity to be undertaken i.e.
grading and inscription of diamonds by applicant company would
amount to manufacture under Central Excise Legislation?
A Wholly owned subsidiary Indian Co. of ELG International
Holding B.V., Quebecstraat 7, Haven Nr. 4515, 3197 K.L. Botlek
Rotterdam, Netherlands
Whether the activity of processing of various grade of scrap
to manufacture blended stainless steel scrap proposed to be carried
out by the applicant by way of procurement / receipt of materials,
radioactivity check, grade wise sorting, cutting / shredding /
crushing and sizing of oversize material, Bundling, Briquetting and
Blending qualify as "manufacture" and the applicant is required to
obtain registration under the Central Excise Act, 1944 and liable
to pay Excise duty?
A Wholly owned subsidiary Indian Co. of M/s Amazon Asia
Pacific Resources Pvt. Limited, Singapore
Whether the activities, which Applicant proposes to undertake
in its warehouse ( viz assortment, packing and stickering etc.),
amount to manufacture for the purpose of Central Excise Act, 1944
and therefore liable to Central Excise duty?
Ruling No.
AAR/ CE/04/2012
issued on 24.08.2012
Hon'ble Mr. Justice P.K.Balasubramanyan, (Chairman)
A joint venture company in collaboration with MKS Holding BV,
Amsterdam, Netherlands
1 Whether the
process proposed to be employed by the Applicant amounts to
manufacture or job work under the Central Excise Law?
2 If it amounts to
'manufacture', would it be subject to the levy of Central Excise
Duty in terms of the Central Excise Act, 1944 and the Central
Excise Tariff Act, 1985?
Wholly owned Indian subsidiary company of a foreign company
M/s Danone Asia PTE Limited, Singapore
(i) What is the classification of the fermented milk product,
namely "Yum Creamy" and non-fermented milk based beverage namely
"Yum Chusky", proposed to be manufactured by the Applicants?
(ii) Whether the exemption under Notification No. 1/2011-CE
dated 01.03.2011,provided in respect of "flavoured milk of animal
origin" falling under Tariff Item 2202 90 30 of the Central Excise
Tariff Act, 1985, shall be available to the Applicants in relation
to the non-fermented milk based beverage namely, "Yum Chusky"?
Wholly owned Indian subsidiary company of a foreign company
M/s DET International Holding Limited, Cayman Island and DET Video
Technology Ltd., Tortola, British Virgin Islads.
1. Whether the activity of making & supply of battery
banks comprising of imported battery cells and domestically
purchased some components like cabinets, connectors, stand and
cable etc. amounting to trading or manufacturing ?
2. Excise classification of battery bank assembled in a rack
with connectors and whether a manufacturer excise invoice can be
raised for its clearance?
A joint venture company in collaboration with Enercon GmbH of
Germany
whether the goods sought to be manufactured and / or procured
/ sourced from another manufacturer and / or supporting
manufacturer i.e. specially designed Transformer for Wind operated
Electricity Generator E-53 / E-48 (800KW) will be eligible for
exemption from the whole of the Central Excise duty under serial
No. 84, list 5, item no.13 of the Central Excise notification No.
06/2006 CE dated 01.03.2006?
A wholly owned subsidiary of a foreign company - M/s Lapp
Holding Asia PTE Ltd., Singapore
"Whether the activity of cutting specified varieties of
cables received by the applicant into prescribed lengths, testing
thereof and packaging amounts to manufacture in terms of clause (f)
of section 2 of the Central Excise Act, 1944 read with note 6 of
Section XVI of the First Schedule to the Central Excise Tariff Act,
1985?"
A wholly owned subsidiary Indian company of which the holding
company [M/s. Guthy Renker India (Mauritius), Port Louis, Mauritius
] is a foreign company.
Question 1. Whether the activities of
labelling(including declaration of MRP) of individual containers
namely Proactiv Solution Revitalizing Toner, Proactiv Solution
Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv
Solution Refining Mask at applicant's factory amounts to
manufacture under the excise law?
Question 2. What is the classification of the four
individual products namely Proactiv Solution Revitalizing Toner,
Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing
Lotion and Proactiv Solution Refining Mask?
Question 3. Whether the activities of labelling of
the individual products, putting of the product literature into the
kits, packing of the individual products into Proactiv Solution
Kit-I and Proactiv Solution Kit-II, labelling including declaration
of MRP on the kits at applicant's factory amounts to manufacture
under the excise law?
Question 4. What is the classification of the
Proactiv Solution Kit-I and Proactiv Solution Kit -II ?
Question. 5. Whether the four individual products
namely Proactiv Solution Revitalizing Toner, Proactiv Solution
Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv
Solution Refining Mask as well as the Proactiv Solution Kit-I and
Kit-II containing four/three individual products to be cleared from
the applicant's factory will be assessed to excise duty under
Section 4 or Section 4 A of the Excise Act?
Question 6. In case the activities mentioned at
(a) and (c) above amount to manufacture, whether the applicant can
take credit of CVD & SAD paid on the imported inputs and
capital goods, excise duty paid on the indigenous inputs &
capital goods and service tax paid on input services under Rule 3
of the Credit Rules? Whether the credit can be utilized for the
payment of excise duty on the final products (kits or individual
products)?
A wholly owned subsidiary Indian company of the foreign
company, Central Industry Group NV, Netherlands.
Whether the steel plates proposed to be manufactured by the
applicant is classifiable under chapter sub heading 8906 90 00 or
under chapter sub-heading 7326 90 80 of the Central Excise Tariff.
Ruling No. AAR/01/CE/2009
Dt.13.02.2009
Hon'ble Mr. Justice P. V. Reddi, Chairman;
Mr. A Sinha and Mrs. Chitra Saha, Members
A company incorporated in India which is setting up a
joint venture with a non-resident company, namely M/s Emerging Asia
Clean Energy Fund, Netherlands
What is the duty payable on a product which is a blend of 60%
by weight of bio-diesel and 40% by weight of petro-diesel ?
As this blend falls under CETH 2920 9058, it should attract the
duty applicable on bio-diesel.
Ruling No. AAR/07/CE/2008
Dt.11.12.2008
Hon'ble Mr. Justice P. V. Reddi, Chairman;
Mr. A Sinha and Mrs. Chitra Saha, Members
A wholly owned subsidiary Indian company, of which the
holding company is a foreign company.
"For the purposes of Central Excise laws of India read with
the Central Excise Tariff Act, 1985, what should be the
classification with respect to the finished product (i.e. high
purity burnt Lime) proposed to be manufactured by the Applicant
under the process enumerated in the facts contained in Annexure I."
Ruling No. AAR/02(CE)/2007
Dt.30.08.2007
Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and
Mrs. Chitra Saha, Members
A-4, Nebula Apartments, Nr Grand Bhagwati Hotel Bodakdev
Ahmedabad-380015
A partnership firm formed due to a joint venture
between a resident & non-resident
1.
Whether the Proposed Product i.e. Indian Mouth Freshener to be
manufactured will be classified as "Pan Masala" under CETSH
2106.9020"
2. In
case the answer of the first question is in affirmative then
whether all the duties discharged under Rule 8 of the Central
Excise Rules, 2002 such as Basic Excise Duty [BED], Special Excise
Duty [SED], National Calamity Contingent Duty [NCCD], Additional
Duty of Excise on Pan Masala [AED (Pan Masala)] and Education Cess
on the aggregate of duties discharged through Account Current [PLA]
after Mandatory utilization of available CENVAT Credit under the
CENVAT Credit Rules, 2002 at the end of the month, are eligible for
exemption and refund as envisaged in Notification 56/2002-CE dated
14.11.02 as amended
(i) Is the applicant end for concession under
provision C.E. Notification No. 8/2003 dated 01.03.2003 despite of
the fact that proposed equity of a Foreign Corporate Body is
96.875% (greater than 25%) and cannot be considered as a Small
Scale Industries Unit in view of Paragraph 2.5 page 9 of the
Booklet of Foreign Direct Investment issued by Ministry of Commence
and Industry?
(ii) Since the machinery
is imported can we start claiming the Credit of the Counter Vailing
Duty and Special Additional Duty the moment we pay excise duty at
the factory gate on our production? Can we accumulate credit
of the CVD & SAD paid on the machinery till we complete
clearances of Rs. 100 lakhs?
A resident Indian Co. setting up a joint venture with a
foreign Co.
Whether the joint Venture Co. would be manufacturer of
goods and liable to pay C.Excise duty for
the goods manufactured by Metropolitan Trading Co. on job work
basis for Jt. Venture ,
Whether the money/contribution received by company against shares and deposit from the prospective members for raising funds which can be used for achieving the sole object of the company i.e. establishing a luxurious club, is a taxable service as per provisions of the Finance Act, 1994?
Whether the proposed activities of undertaking Clinical Research and Clinical Pharmacology by the Applicant are taxable under the Act in light of Rule 3 of the Place of Provision Rule, 2012 as the Applicant renders the said Services to its Customers and the place of provision is located outside India?
Whether applicant are eligible for exemption from payment of service tax on job work under taken inside the factory of the manufacture as per Notification No. 25/2012 ST dated 20.06.2012 as amended?
a. Whether the freight margin recovered by the Applicant from its customer in an outbound shipment not taxable under the Act in light of Rule 10 of Place of Provision Rules, 2012 on account of the fact that place of provision of service would be outside India?
b.Whether the freight margin recovered by the Applicant from its customer or a Freight Partner in an inbound shipment exempt from levy of service tax under the Act in light of the exemption provided to transportation of goods by air under Section 66D of the Act? C. Without prejudice, whether the Applicant is liable to discharge service tax liability on or only on the amount of differential freight margin retained by the Applicant in case of both an outbound shipment and inbound shipment?
Without prejudice, whether the Applicant shall be entitled to avail of CENVA T credit on account of input services utilized by it if its final output service, is held to be taxable under the Act?
Whether the applicant to avail CENVAT credit of the service tax paid by the contractors engaged in the installation, (other than civil construction service of construction of building) and utilize the same to discharge its liability to service tax on the output service?
A. Whether the Trade Mark / Licence Fee and the payment made in terms of the foreign collaboration agreement by the Applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994?
Whether the Sales and Business Support Fee paid by the Applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994?
Whether Construction of single residential unit(s) on the individual plot(s) owned by plot owner(s) is liable to Service Tax or not in the hands of the applicant or is exempted vide Notification No. 25/2012-ST dated 20.06.2012?
Whether construction of railway siding for private parties is exempted from payment of service tax under Notification No. 25/2012-ST dt. 20.06.2012 as amended, vide entry no. 14 (a) there to?
1. Whether Service Tax is applicable on the revenue share relating to the Applicant?
2. Whether Service Tax is applicable on the revenue share relating to Choice Foundation?
3. Whether Service Tax is applicable on the fees collected from the students?
4. 4) If answer to any above questions is yes, than whether the applicable service tax can be recovered from student?
Whether the Applicant is eligible for claiming exemption from payment of service tax in terms of Notification No. 25/2012 dated 20.07.2012 for the activities in relation to the value of Cost Center E3 i.e. Testing & Commissioning, Integrated testing & commissioning, Trial runs of trains to be undertaken for L&T in terms of the said Contract?
1. Under Proposed Business Model 1, while the Applicant shall be appointed by its client i.e. the advertiser to provide services, will incidental receipt of incentives / volume discounts from Media Owner shall be considered to be providing a 'service', as defined under the Act, to the Media Owner and shall the same be liable to service tax?
2. Under Proposed Business Model 2, while the Applicant shall buy and sell the media inventory on its own account to the advertiser, will incidental receipt of incentives / volume discounts from Media Owner shall be considered to be providing a 'service', as defined under the Act, to the Media Owner and shall the same be liable to service tax?
3. In the case, it is considered that the Applicant is providing any service to the Media Owner, in the course of providing advertisement placement services to its client, and then on what value should the service tax be applicable under the Act?
While at discharging the foreign C&F Agent raised composite bill / invoice liability, which portion of amount will attract Service Tax
obligation under reverse charge mechanism?
1. Whether, in the facts and circumstances of the case, the various support services proposed to be provided by the Applicant to GoDaddy US are a 'bundle of services' being naturally bundled in the ordinary course of business and accordingly is a single service, being 'business support service', in terms of Section 66F of the Finance Act?
2. If the answer to Question 1 is positive, whether, in the facts and circumstances of the case, the place of provision of business support service by the Applicant, is outside India in terms of Rule 3 of the Place of Provision of Service Rules, 2012 (herein after referred to as POPS). If the services provided by the Applicant are not considered as naturally bundled then in the facts and circumstances, which of the individual service shall qualify for classification under Rule 3 of the POPS as service provided by a service provider located in India to a service recipient located outside India?
3. Whether in the facts and circumstances and in the light of the answers to question 1 and 2 above, the services to be provided by the Applicant to GoDaddy US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-ST dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act?
4. Whether in the facts and circumstances of the case, by providing the support services being business support to GoDaddy US, the Applicant is providing any service to the customers of GoDaddy US in India?
In any event, without prejudice to the other questions, whether the service of collection of payments from customers of GoDaddy US in India, is a transaction in money and hence
1. Whether, in the facts and circumstances of the case, the various support services proposed to be provided by the Applicant to GoDaddy US are a 'bundle of services' being naturally bundled in the ordinary course of business and accordingly is a single service, being 'business support service', in terms of Section 66F of the Finance Act?
2. Whether in the facts and circumstances and in the light of the answers to question 1 above, the services to be provided by the Applicant to WWD US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-ST dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act?
3. Whether in the facts and circumstances of the case, by providing the support services to WWD US, the Applicant is providing any service to the customers of WWD US in India?
In any event, without prejudice to the other questions, whether the service of collection of payments from customers of WWD US in India, is a transaction in money and hence not subject to service tax?
(a) Is the activity proposed to be undertaken by Applicant {i.e. provision of automated, online 1D and 2D bar code printing system, label application system, aggregation system and dispatch system for breweries in accordance with Excise Supply Chain Information Management System (ESCIMS)} liable to service tax under the provisions of the Finance Act, 1994?
(b) Assuming that there is a service tax liability then how to classify the service as taxable service under Chapter V of the Finance Act, 1994?
(c) Assuming that the service is a taxable service then what is the valuation under Section 66B of the Finance Act, 1994?
Whether sale of books & printed materials is subject to any Service Tax. Determination of liability if any for sale of printed books to pay Service tax on a taxable Service under the provisions of Chapter V of the Finance Act, 1994.
Whether the activities proposed to be undertaken by the Applicant (viz. introduction of a car lease scheme, on an optional basis, for the benefit of its employees) would be regarded as a service and subject to service tax under Section 66B of the Finance Act, 1994?
Whether the salary and allowance payable by the Applicant to the Employee employed in terms of the dual employment agreement is exigible to levy of Service Tax as per the provisions of the Finance Act?
Ruling No. AAR/ST/13/2015 issued on 06.11.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member- Technical)
Shri R. S. Shukla,Member (Law)
1. Whether the relationship between the Applicant and members of the club could be considered as provision of service by one person (service provider) to another person (service receiver) for the purpose of section 65B(44) of the Finance Act, 1994 read with Section 66B, 66D and section 66E of the Finance Act, 1994 and accordingly would the Membership fee, annual fee and other charges received from members from time to time be liable for service tax or in light of the settled legal concept of mutuality, the club and its members are not to be regarded as two separate entities and hence, there is provision of service by one person (service provider) to another person (service receiver)?
2. Independent of the Ruling in the above issue, whether refundable security deposit would be subject to service tax is in accordance with the applicable provisions of law, in particular, the definition of service contained in section 65B(44) read with sections 66B, 66D and section 66E of the Finance Act, 1994 or not.
Ruling No. AAR /ST/10/2015 issued on 11.09.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)
Whether activity of street light maintenance is exempted from service tax to meet the intention of legislature as reflected in Sl. No. 12 or 13 of Notification No. 25/2012 dated 20.06.2012 of Service Tax?
Ruling No. AAR /ST/09/2015
issued on 28.08.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)
Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes
and valves procured from the manufacturer against the Applicants
output service tax liability for services in the nature of transport of gas through pipeline?
Ruling No.
AAR /ST/04-05/2015
issued on 03.07.2015
AAR
/ST/04/2013 issued on 02.09.2013
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)
Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the
pipes and valves procured from the manufacturer against the Applicants
output service tax liability for services in the nature of transport of gas through pipeline?
Ruling No.
AAR /ST/04-05/2015 issued on 03.07.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)
Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by the EPC
Contractor / other construction contractors and other service providers (except for service tax paid vis a vis
construction services for the civil works package for building the pipeline substations) against the Applicants
output service tax liability under the taxable output service in the nature of transport of gas through pipelines?
Ruling No.
AAR /ST/02-03/2015
issued on 03.07.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)
Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by
the EPC Contractor / other construction contractors and other service providers (except for service tax paid vis a vis construction
services for the civil works package for building the pipeline substations) against the Applicants output service tax liability
under the taxable output service in the nature of transport of gas through pipelines?
Ruling No.
AAR /ST/02-03/2015
issued on 03.07.2015
Justice V.S.Sirpurkar (Chairperson)
Shri S. S. Rana (Member)
Wholly owned Indian subsidiary of Microsoft
Corporation, USA
(i)
Whether the
domestic transfer of software on media / billable Volume Licence (VL) media
would not be liable to service tax in India?
(ii)
Whether the
domestic supply of Product Key Card (PKC) / Windows Anytime Upgrade (WAU) /
Client Access Licence (CALs) in India would tantamount to providing 'service'
and accordingly, be liable to service tax?
(iii) Whether electronic download of software for a
consideration will qualify as 'service' (where there is no physical supply of
software on media) and be liable to service tax.
(iv)Whether the domestic transfer of software licenses, both physically
and electronically, would tantamount to providing 'service' and accordingly,
be liable to service tax?
(v) Whether the transactions under the Loyalty programs
would tantamount to providing 'service' and accordingly, be liable to service
tax?
(vi)Whether the royalty paid by Applicant would be subject to service tax
under the Negative List based Approach to Taxation of Services ('Negative
List regime') w. e. f. 1 July 2012, under the reverse charge mechanism?
Whether the charges paid to Third Party Job Worker
located overseas, for manufacture of licensed Microsoft products would not be
liable to service tax under reverse charge mechanism in India?
Wholly
owned Indian subsidiary of M/s Tandus Flooring Asia
Pte Ltd., Singapore
1: What would be the place
of provision of the marketing and support services provided by Tandus India to Tandus US and Tandus China in
terms of the Place of Provision of Service Rules 2012 (introduced vide
Notification No. 28/2012 - S.T. dated 20-6-2012)
2: Whether the marketing
and support services provided by Tandus India to Tandus US and Tandus China
would qualify as export of taxable services under Rule 6A of the Service Tax
Rules , 1994 (as amended from time to time)(introduced vide Notification No.
2/94 - S.T. dated 28.6.1994.
Whether Service Tax
is applicable on the services of Repair, Maintenance & Overhauling (MRO)
to domestic & foreign aviation entities from the proposed unit in SEZ.?
A Public Sector Undertaking under the
Ministry of Railways
Whether
service tax would be applicable on providing locomotives, coaches, wagons
etc. on dry lease (i.e. a leasing arrangement whereby e.g. only
machineries/engines are leased out without operating support i.e. Crew and
maintenance?
Survey No. 26 & 27, Bandaramanahalli Village, Anneshwara
Panchayat, Kasaba Hobli, Devanahalli Taluk ,
Bangalore-562
110
A joint
venture between two non-resident companies viz. M/s Flight Training Device
(Mauritius) Ltd., a 100% subsidiary of CAE Inc., Canada and M/s Emirates CAE
Flight Training LLC, Dubai .
1.Whether
CFTI can be considered as an institute imparting training which is
specifically excluded from the definition of 'Commercial coaching and
training centre' as defined under Section 65(27) of the Finance Act, as an
establishment which issues a certificate recognized by law for the time being
in force?
2.Whether CAE Flight
Training (India) Private Limited can be considered 'Vocational Training
Institute' so as to be exempted from tax under the category of 'Commercial
Training & Coaching Service' as provided under Notification No. 24/2004
dated 10.9.2004, in light of the fact that it provides aircraft specific
training to CPL holders so as to enable them to qualify for flying specified
aircrafts and to subsequently enable them to obtain employment in various
airlines?
A
resident- proposes to set up a joint venture company in India in
collaboration with Vagle Imports, USA
" (i) In
the re-rubberising process, an invoice will be
raised for full value of material used in rerubberising
process and sales tax will be collected. The question of law arises as to on
the re-rubberising charges to be collected any
service tax is payable under section 65(64)(c) as amended to date under the
head Management, Maintenance and repairs service as reconditioning of goods?
(ii) Whether the sale of new material used for reconditioning of used old
rollers is taxable under Service tax under the head Maintenance and Repairs
as Reconditioning/Restoration of Goods. In the above circumstances whether rerubberising charges received can be classified as
taxable service of Repairs?
(iii) While calculating the value of taxable services under repairs and
maintenance whether the value of material sold is outside the purview of
Service Tax leviable under section 66 of the Finance Act 1994?
Ruling No.
AAR/02/ST/2009
Dt.31.03.2009
Hon'ble
Mr. Justice
P. V. Reddi, Chairman;
Mr. A Sinha and
Mrs. Chitra Saha, Members
A resident
is setting up a joint venture with a non-resident
(a)
Whether the construction services used for construction of workers' quarters
within the factory premises, fall within the ambit of input services as
defined in rule 2(1) of Cenvat Credit Rules, 2004 and consequently whether
Applicant can avail of the credit of such construction services in terms of
rule 3 of the mentioned rules?
(b)
Whether the applicant can claim full rate of drawback on export of yarn
manufactured by the applicant along with cenvat
credit on construction services used for construction of
manufacturing/storage/workers residential quarters within the factory
premises?
Ruling No.
AAR/05/ST/2008
Dt.11.09.2008
Hon'ble Mr. Justice P. V. Reddi,
Chairman;
Mr. A Sinha and
Mrs. Chitra Saha,
"1.
Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified
taxable service of execution of works contact in case of Proposed Activity
No.3?
2. If the
answer to Question No.1 is in affirmative, whether the applicant is end
to deduct the value of transfer of property in goods involved in the
execution of said works contract if the applicant opts for payment of service
tax at the rate of 2 per cent under the Works Contract (Composition Scheme
for Payment of Service Tax) Rules, 2007 as notified vide notification
no.32/2007-Service Tax dated 22.05.2007. (The next part of the question
beginning with the phrase "in other words" is omitted as unnecessary).
3. Whether
the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified
taxable service of execution of works contract in case of Proposed Activity
No.4?
4. Whether
the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified
taxable service of execution of works contract in case of Proposed Activity
No.4, even when the petty contractors discharge service tax liability under
the notified taxable service of execution of works contract?"
"1. Whether
the activity of booking the residential units to be undertaken by the
applicant is a taxable service liable to Service Tax under the provisions of
section 65 (105) of the Finance Act, 1994?
2. Whether
the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable
service of construction of Complex in case of Proposed Activity No.1?
3. Whether
the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable
service of construction of Complex in case of Proposed Activity No.2?"
Wholly
owned subsidiary of M/s Google International LLC,USA
"Whether the activity of
providing/selling space for advertisement on 'Google Website' as proposed to
be carried out by the applicant and as detailed in Annexure 1 of this
application, is classifiable under any of the below mentioned heads of
taxable services or as any other taxable service enumerated in Chapter V of
the Finance Act, 1994:
(i)
Advertisement Services (as defined under section 65(105)(zh)[sic] of Chapter V of Finance Act, 1994).
(ii)
Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994).
(iii)
Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994).
(iv)
Any other taxable service (as enumerated in section 65(105) of Chapter V of Finance Act, 1994)"
(i)Under
which classificationi.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the
Finance Act, 1994 are supply of furniture, fixtures, lights and light
fittings, PA system and other articles, without providing/supplying/erecting
a pandal or shamiana are
covered.
(ii) Are pandals and shamianas supplied
for Hindu marriages exempted from service tax as per the Notification F.No.
B2/A/2000/TRU dated 10th September, 2004.
(iii) Is
cartage charge for transportation of material from godown
to different sites inclusive in the total bill for the purpose of charging
service tax. Can its credit be availed under 96C(2)(e).