News Flash
  • Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.' Click here
  • Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.' Click here
  • Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.' Click here
  • CBIC invite agencies for Conceptualization, Fabrication, Maintenance and Operating GST and Customs Pavilion during 41st IITF, 2022' Click here
  • Tender Notice for RFP for Selection of Communication Agency for CBIC Taxpayer Outreach Program Click here
  • Forthcoming General Elections to the Legislative Assemblies of Himachal Pradesh and Gujarat, 2022 and some Bye-election-Briefing meeting of Expenditure Observers-Regarding Click here
  • Vacancy circular dated 08.09.2022 of Lal Bahadur Shashtri National Academy of Administration (LBSNAA), inviting nominations for filling up various posts in LBSNAA Click here
  • Presidential Award of Appreciation Certificates & Medals to be announced on the occasion of Republic Day, 2023-reg. Click here
  • Constitution of regular panel of Senior/ Junior Standing Counsels for handling cases of CBIC before the various High Courts and other Fora-regClick here | विभिन्न उच्च न्यायालयों और अन्य मंचों के समक्ष अप्रत्यक्ष कराधान के मामलो का प्रतिनिधित्व करने के लिए वरिष्ठ/ कनिष्ठ स्थायी अधिवक्ता के पैनल का गठन, अधिवक्ताओं का नवीकरण / नवीन नियुक्ति - संबंधी Click here |DO letter dt 05-12-2007 Click here | DO letter dt. 14-09-2012Click here
  • Request for proposal for empanelment of ECTS Service Providers -reg. Click here
  • CBIC is conducting an industry consultation for Selection of Service Provider for Implementation & Management of Local Area Network (LAN). Click here
  • Filling up of the post of Deputy Secretary/Director in CBIC under Department of Revenue-reg. Click here
  • MDSEI – Seminar on “Prevention of Money Laundering Act (PMLA)” to be conducted on 22nd & 23rd September, 2022 at NACIN, Mumbai in Offline Mode for Group-A officers – reg. Click here | Schedule
  • नासिन, फ़रीदाबाद द्वारा Group-A अधिकारियों के लिए ‘राजभाषा हिन्दी’ विषय पर एक प्रशिक्षण (online Mode) on 13 सितंबर, 2022 (10:30 पूर्वाहन से 01:15 अपराह्न) -reg Click here
  • Steno 2019- Verification of Options & final chance for left-out candidates- reg. Click here
  • Result of Customs Brokers Licensing Regulations written exam for 2022 held on 03.08.2022 Click here
  • Online training on "Advance Ruling: An Introduction" for Group 'A' officers of CBIC on 17.08.2022 from 10:30 AM to 01:15 PM -reg Click here
  • Notification issued to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 Click here
  • Calling Options/Preferences from selected candidates for the post of Stenographer Grade I & Grade II tor allocation of Zones/Formations - regsteno- I options and Steno- II options
  • Letter dt. 29.07.2022 regarding Equal Opportunity Policy Letter and Equal Opportunity Policy
  • Draft Integrated All India Seniority List of Superintendents of CGST & Central Excise, appointed to the grade during the period from 01.01.2007 to 31.12.2011 Click here
  • Draft Integrated All India Seniority List of Customs Appraisers for the period from 01.01.2012 to 31.12.2013 Click here
  • FAQs on GST applicability on ‘pre-packaged and labelled’ goods-reg. Click here
  • Vacancy Circular - Technical Officer Facilitation/Procedures (Grade A3) – in the Research and Policy Unit (Office of the Secretary General) at World Customs Organisation (WCO), Brussels. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Online training on "Various issues relating to the illegal/unauthorized import of Jammers and other wireless products" on 28.07.2022 -reg. Click here
  • 16th Session of the Virtual Customs Orientation Academy (VCOA) will be held from 12 September 2022 to 16 December 2022-reg. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
  • Final Zone Allocation of candidates selected through SSC CGLE 2019- reg Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
  • Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
  • Recruitment to the Post of Skipper on deputation-RegClick here
  • CBLR -2022 exam Declaration of date-regClick here
  • Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
  • Prospective Training for the month of July , 2022 Click here
  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
  • Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation   |   Annex-1   |   Annex-2   |   Annex-3   |   Proforma
  • Commendation Certificate on the occasion of 5th GST Day- regClick here
  • O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
  • Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
  • Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
  • Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
  • Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
  • Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
  • Procedure relating to sanction, post-audit and review of refund claims Click here
  • Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
  • Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
  • Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
  • INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
  • CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Document 5
  • Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here
  • -->
View All

Classification

S.No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (140) (Tri-Ban)(256 KB)

M/s Samalkot Power Limited &

The expression "all goods" used in the two Chapter Notes is significant and so is the expression "all items" used in the text of Heading 9801. The phrase "all items of machinery including ....required for the initial setting up a unit, or the substantial expansion of an existing unit, of a specified.... power project" means, to our mind, that the whole lot of items required for the setting up of a power plant or for the substantial expansion of an existing power plant will constitute a bundle or cluster to be covered by Heading 9801. The Chapter Notes appear to support this legal fiction embodied in Heading 9801. If some of the items/goods are removed from this bundle, the residue will not go to constitute a new power plant or an expanded power plant. Therefore, it is imperative that, for classification under Heading 9801, the bundle of items/goods must be complete so as to be considered to be "required for the setting up of a power plant.

 

2

 

2013(1) ECS (113) (Tri-Ahd)(233KB)

 

M/s Gujarat Adani Port Ltd

The moment Bill of Entry is filed in respect of the vessels and import duty is paid, the vessels cease to be foreign going vessels. Therefore, the diesel and other provisions on board the vessel cease to enjoy the benefit of exemption available to such items in stores in foreign going vessel

3

2013 (1) ECS (98) (Tri-Mum)(198 KB)

M/s Lark Chemicals Pvt. Ltd

In Ambalal case, hon'ble apex court held that smuggled goods cannot be considered as imported goods. Therefore, even if the goods have been brought into India by concealing the same in the baggage, the goods cannot classified as baggage. Supreme Court has further held that in respect of smuggled goods, no duty exemption shall apply. Therefore, the rate of duty is to be applied in at the tariff rate applicable on the goods after properly classifying the same

4

2014 (1) ECS (233) (Tri-Del)](231 KB)

M/s. Unifax Systems & Others

Deliberate mis-declaration of fax machines with intent to evade payment of duty

5

2014 (3) ECS (192 ) (Tri - Bang.)(1.544 MB)

M/s Coastal Energy Pvt. Ltd.

Once the Department depending upon the definition and specifications comes to the conclusion that the product is bituminous coal and it fulfils the definition given therein and in view of the settled law that when there is a specific definition available in the tariff, trade parlance is not relevant. What is required the Department is to show that what is imported fulfils the definition as given in the tariff and if in trade parlance the product has another name, that could not make a difference to the classification issue.

6

2014 (4) ECS (224) (Tri-Del)(125 MB)

M/s. Shree Gopal Vanaspti Ltd.

Shortenings are specifically mentioned in explanatory notes to T.H.15.17 and these are in the nature of mixtures and preparations of animal or vegetable fats or oils, these are covered under 15.17 and hence not eligible for exemption under Notifi cation No.4/2005-CE dated 1.2.2004