2.1
CLASSIFICATION OF GOODS
AABDA PLANT VITALIZER
ABDA Plant Vitalizer classifiable under Tariff Item 3101 00 99 of Central Excise Tariff as “Other Animal or Vegetable Fertilizer” and not under sub-heading 3808.20 ibid as plant growth regulator. — Chennai CESTAT in EID Parry (India) Ltd. v. Commissioner of C. Ex & ST. 2018 (10) G.S.T.L. 490 (Tri. - Chennai)
ABS POLYMERS
ABS polymers classifiable under sub-heading 3903.30 of Central Excise Tariff and not under sub-heading 3903.90 ibid. — Delhi CESTAT in Bhansali Engg. Polymers Ltd. v. Commissioner of C.Ex 2008 (232) E.L.T. 561 (Tri. - Del.)
ABSORBENT COTTON WOOL AND COTTON CARDED
Absorbent cotton wool and cotton carded find specific mention in tariff items 5601 21 10 and 5203 00 00 of Central Excise Tariff respectively and such Tariff Items not mentioning use, packing or IP grade so as to exclude from such headings. Rule 2, 3 or 4 of Interpretative Rules and reliance on section or chapter notes not relevant as classification is doable barts the specific entry. — Commissioner of Customs and Central Excise (Appeals), Kanpur In Re: Shanti Surgicals Pvt. Ltd. 2009 (246) E.L.T. 836 (Commr. Appl.)
ABSORBENT COTTON WOOL I.P., GAUGE AND BANDAGES ETC.
Absorbent Cotton Wool I.P., Gauge and Bandages etc., falls under sub-heading No. 3004.00 of the Central Excise Tariff Act, 1985. — Circular No. 4/88, dated 25-3-1988.
AC/DC DRIVE
AC/DC Drive is classifiable under sub-heading 8504.00 of Central Excise Tariff Act, 1985 and not under sub-heading 8503.00 ibid nor sub-heading
JUDICIAL CLASSIFICATION
9032.80 ibid. — Mumbai CESTAT in PBJ Industrial Electronic Pvt. Ltd. v. Commissioner of C.Ex 2001 (129) E.L.T. 107 (Tri. - Mum.)
ACCORDION SPRINGS
Accordion springs, with looks of accordion bellows, made by bending flat metal piece in opposite directions into zig zag pattern giving it elasticity, used in clutch plates of automobiles and not meant for suspension, are classifiable under residual category of “others” in Tariff Item 7320 90 90 of Customs Tariff Act, 1975 and not as “leaf springs” under Tariff Item 7320 10 11 ibid. — Exedy India Ltd. v. Commissioner of Customs (2024) 19 Centax 155 (Tri.-Del)
ACETYL SALICYLIC ACID TABLETS IP 50 MG (ASA)
Acetyl Salicylic Acid Tablets IP 50 MG (ASA) classifiable under sub-heading 3003.20 of Central Excise Tariff, as medicament. — Mumbai CESTAT in German Remedies Ltd. v. Commissioner of Central Excise 2018 (11) G.S.T.L. 180 (Tri. - Mumbai)
ACID OIL
Item No. 12 of erstwhile Central Excise Tariff Act, 1985 covers all sorts of vegetable non-essential oils. There is nothing in the wording of the item to even remotely suggest that the scope of the item, is confined to oils which are the immediate result of extraction from vegetable material. It could cover even oils which may be the result of refining or cleavage of such oils so long as they are recognised as oils. Item 12 ibid, in the circumstances, would be far more appropriate than the residuary Item 68 ibid. — SC in Collector v. Kusum Products Ltd. 1995 (79) E.L.T. A101 (S.C)
Acid oil is classifiable under item No. 68 of the erstwhile Central Excise Tariff Act, 1985 and not under item No. 12 of the erstwhile Central Excise Tariff Act, 1985. — Delhi CESTAT in PVP Ltd. v. Commissioner of Central Excise 2001 (135) E.L.T. 1042 (Tri. - Del.)
Acid oil being specifically mentioned in Customs Tariff Act, 1975 under Heading 15.08/13 of Customs Tariff Act, 1975, classifiable as such, but being not mentioned so under Central Excise Tariff, is classifiable as vegetable non-essential oil under Tariff Item 12 of the erstwhile Central Excise Tariff Act, 1985. — Delhi CESTAT in Lalitha Imports And Exports v. Collector of Customs 1987 (30) E.L.T. 955 (Tribunal)
ACID RESISTANT CLAY BRICKS
Acid resistant clay bricks used for lining of chemical storage tanks etc. classifiable under Heading 69.01 of Central Excise Tariff. — Delhi CESTAT in Commissioner of Central Excise v. Perfect Refractories 2005 (185) E.L.T. 163 (Tri. - Del.)
CLASSIFICATION OF GOODS
Acid resistant clay bricks classifiable under Chapter Heading 6901 of Central Excise Tariff. — Delhi CESTAT in Commissioner of Central Excise v. Mahakoshal Potteries 2005 (183) E.L.T. 289 (Tri. - Del.)
ACRYLIC CHENILLE YARN
Acrylic chenille yarn classifiable under sub-heading 5801.91 of Central Excise Tariff. — Ahmedabad CESTAT in Commissioner of C.Ex v. Anglo French Drugs & Industries 2011 (269) E.L.T. 287 (Tri. - Ahmd.)
ACRYLIC FIBRE
Acrylic fibre classifiable under sub-heading 5505.10 of Customs Tariff Act. — Delhi CESTAT in Commissioner of Customs v. Laveena Combers 2009 (240) E.L.T. 87 (Tri. - Del.)
ACRYLIC HAND KNITTING YARN
Acrylic hand knitting yarn produced by shrinkage at different levels of constituent fibre, classifiable under Tariff Item 18(ii) of the erstwhile Central Excise Tariff Act, 1985 as it stood at the relevant time. — SC in Collector of Central Excise v. Bengal National Textiles Mills Ltd. 1997 (94) E.L.T. 284 (S.C.)
Acrylic hand knitting yarn produced by shrinkage at different levels of constituent fibres classifiable as bulked yarn under Item 18(ii) of Central Excise Tariff Act, 1985. — Delhi CESTAT in Bengal National Textiles Ltd. v. Collector of Central Excise 1988 (35) E.L.T. 681 (Tribunal)
ACRYLIC PLASTIC BANGLES
Acrylic plastic bangles being manufactured out of Regenerated M.M. Monomer are not covered by Item 15A of erstwhile Central Excise Tariff Act, 1985 as articles made wholly from plastic material are only covered by Item 15A ibid and not those articles where non-plastic material that undergoes polymerization to form plastic. — SC in Collector v. Oswal Products 1997 (90) E.L.T. A184 (S.C)
ACRYLIC PLASTIC SHEET CRUSHED SCRAP
Acrylic plastic sheet crushed scrap is classifiable under Tariff Item 68 of erstwhile Central Excise Tariff Act, 1985 and not under Tariff Item 15A(1) or 15A(2) ibid. — SC in Collector v. Bijas Corporation 1997 (95) E.L.T. A225 (S.C)
ACRYLIC YARN
100% acrylic yarn classifiable under sub-heading 5504.32 of Central Excise Tariff Act, 1985. — Delhi CESTAT in Commissioner of Central Excise v. Mohan SPG Mills 2001 (130) E.L.T. 934 (Tri. - Del.)
Yarn in which acrylic or modacrylic staple fibre predominates by weight is classifiable under sub-heading 5504.32 of Central Excise Tariff Act, 1985,
JUDICIAL CLASSIFICATION 120
and not under heading 5504.90 ibid. — Calcutta CESTAT in Assam State Textile Corporation v. Collector of C.Ex 1997 (93) E.L.T. 382 (Tribunal)
ACTIVATED BENTONITE
Activated Bentonite classifiable under Chapter Heading 3802 of Customs Tariff Act 1975. — Mumbai CESTAT in Chemoplast v. Commissioner of Cus. 2016 (343) E.L.T. 508 (Tri. - Mumbai)
ACTIVATED CARBON FABRICS
Activated carbon fabrics classifiable under Heading 5911 of Central Excise Tariff Act, 1985 as ‘Textile products for technical use’. — Delhi CESTAT in HEG Ltd. v. Commissioner of Central Excise 2016 (340) E.L.T. 557 (Tri. - Del.)
ACTIVATED DIMETHICONE IP
Activated Dimethicone IP classifiable under sub-heading 3003.20 of Central Excise Tariff Act, 1985. — Kolkata CESTAT in Metroark (P.) Ltd. v. Commissioner of C.Ex 2006 (199) E.L.T. 450 (Tri. - Kolkata)
ADA
ADA something akin, i.e., similar in character to “Vermicelli” merits classification under HSN 1902 of Schedule-I [Serial No. 97 - Seviyan (Vermicelli)] to Notification No. 1/2017-C.T. (Rate) and State Government Notification No. 360/2017 attracting 5% GST and not under residual entry at Serial No. 453 of Schedule-III to said Notifications. — Appl. AAR of Kerala In Re: Ramachandran Bror 2018 (18) G.S.T.L. 367 (App. A.A.R. - GST)
ADD-ON-CARDS
Add-on-cards being computer component classifiable under Heading 84.73 of Central Excise Tariff Act, 1985. — Delhi CESTAT in Vintron Electronics P. Ltd. v. Commissioner of C.Ex 2003 (151) E.L.T. 589 (Tri. - Del.)
ADHESIVE COATED FABRICS
Adhesive coated fabrics, being of a kind suitable for industrial use, classifiable under Heading 59.09 of Central Excise Tariff Act, 1985 and not under sub-heading 5906.90 of Central Excise Tariff Act, 1985. — Delhi CESTAT in Makkar & Loomba v. Collector of Central Excise 1999 (106) E.L.T. 51 (Tribunal)
ADHESIVE NEOPRENE
Doubts have been expressed regarding classification of ‘adhesive neoprene’ (neoprene cement) manufactured by M/s. Bata (India) Ltd. and used as an adhesive in the manufacture of footwear. The Board agree with the opinion of the Chief Chemist, CRCL in the matter. Accordingly, it is clarified that the product “adhesive neoprene (neoprene cement)” is classifiable as “prepared glues and other prepared adhesives” under Heading No. 35.06 of the Central Excise Tariff Act, 1985. — Circular No. 2/92-CX.3, dated 5-3-1992.
CLASSIFICATION OF GOODS
ADHESIVE PADS
Adhesive pads in the form of pads for noting messages and having self adhesive properties only on top is classifiable under sub-heading 4820.90 of Customs Tariff Act, 1975. — Calcutta CESTAT in Commissioner of Customs v. Muller Enterprises 1999 (112) E.L.T. 729 (Tribunal)
ADHESIVE TAPES
Adhesive tapes are classifiable under Heading 59.06 of Central Excise Tariff Act, 1985, not under sub-heading 5907.90 ibid. — Mumbai CESTAT in CG-PPI Adhesive Products Ltd. v. Commissioner of C.Ex 2008 (230) E.L.T. 77 (Tri. - Mumbai)
ADHESIVES
Adhesives namely Emdilith and Mahacol is classifiable under sub-heading 3506.00 of Central Excise Tariff Act, 1985. — Mumbai CESTAT in Commissioner of C.Ex v. Mafatlal Dyes & Chemicals Ltd. 2010 (253) E.L.T. 423 (Tri. - Mumbai)
Adhesives classifiable under sub-heading 3905.10 of Central Excise Tariff Act, 1985. — Bangalore CESTAT in Commissioner of C.Ex v. NG Adhesives Industries Pvt. Ltd. 2006 (198) E.L.T. 414 (Tri. - Bang.)
ADV (ANIMAL DRIVEN VEHICLE) HAND CART TYRES
ADV (Animal Driven Vehicle) Hand Cart Tyres are classifiable under residuary heading “other” under sub-heading 4011.99 of the Central Excise Tariff Act, 1985 as these tyres are designed for being used on the road and are not designed for use off the road. — SC in Collector v. Metro Tyres Ltd. 1997 (94) E.L.T. A51 (S.C)
AENEAS/LEDEA/ENDURANA TRUCK CRANES
Aeneas/Ledea/Endurana Truck cranes are classifiable under Heading 84.26 of Central Excise Tariff Act, 1985 and not under Heading 87.05 ibid. — Calcutta CESTAT in TIL Ltd. v. Commissioner of Central Excise 1999 (107) E.L.T. 816 (Tribunal)
AEROSOL VALVES
Aerosol valves are classifiable under Heading 8424 89 90 of Customs Tariff Act, 1975, being components of hand operated mechanical appliances meant for spraying liquids (aerosols). — Delhi AAR In Re: Spraytec India Ltd. 2022 (379) E.L.T. 521 (A.A.R. - Cus. - Del.)
AGGLOMERATED MARBLE
Agglomerated Marble is classifiable under Chapter 25 of Central Excise Tariff Act, 1985 and not under Chapter 68 ibid. — Rajasthan High Court in Polar Marmo Agglomerates Ltd. v. Union of India 1994 (73) E.L.T. 536 (Raj.).
JUDICIAL CLASSIFICATION 122
Agglomerated Marble manufactured from crushed marble mixed with cement, resin and certain other additives is classifiable under Heading 68.07 of the Central Excise Tariff Act, 1985 and not under Heading 25.04 ibid. — Delhi CESTAT in Polar Marmo Agglomerates Limited v. Commissioner of C.Ex 2000 (121) E.L.T. 739 (Tribunal)
Agglomerated Marble made out of crushed marble mixed with cement, resin and certain other additives is not a mineral product classifiable under Heading 68.07 of Central Excise Tariff Act, 1985. — Delhi CESTAT in Collector of C.Ex v. Kedia Agglomerated Marbles Ltd. 1995 (77) E.L.T. 710 (Tribunal)
AGRAS T16 DRONE
AGRAS T16 drone used for agricultural operations, is classifiable under Heading 8802 of Customs Tariff Act, 1975. — Mumbai AAR In Re: Ingram Micro India Pvt. Ltd. 2022 (380) E.L.T. 499 (A.A.R. - Cus. - Mum.)
AGRICULTURAL IMPLEMENTS FOR RUBBER TAPPING
Agricultural implements for rubber tapping made of iron and plastic are for exclusive use in rubber tapping and are certified to be agricultural implements by Rubber Board. Being operated manually, these are classifiable under HSN 8201 90 00 of Customs Tariff Act, 1975 under description “other hand tools of the kind used in agricultural, horticulture or forest”. These are exempt from GST. — Kerala AAR In Re: Geo Thomas & Company 2019 (30) G.S.T.L. 575 (A.A.R. - GST)
AGRICULTURAL KNIVES AND SOIL LEVELERS
Agricultural knives and soil levelers are classifiable under heading 84.33 of Central Excise Tariff Act, 1985 as parts of machines/machinery. — Delhi CESTAT in Commissioner of Central Excise v. Santoshi Steels P. Ltd 2004 (165) E.L.T. 95 (Tri. - Del.)
AGRICULTURAL SEEDLING TRAY
Hard plastic tray made of pure poly-propylene or recycled. Product being neither made of base metals nor having working edge not classifiable under Chapter 82 of Customs Tariff Act, 1975 even if product used for germination of paddy. Tools whose working part is not one of the base metals to be classified based on constituent material of the working part as per General Explanatory Notes to Chapter 82 ibid. Therefore, classification under Tariff Item 3926 90 99 of Customs Tariff Act, 1975 is appropriate. — Tamil Nadu AAR In Re: Saro Enterprises 2019 (23) G.S.T.L. 536 (App. A.A.R. - GST)
AGRICULTURAL SOIL TESTING MINILAB AND ITS REAGENT REFILLS
Agricultural soil testing minilab and its reagent refills are classifiable under Heading 9027 of GST Tariff. Taxable @ 9% CGST and 9% SGST. —
CLASSIFICATION OF GOODS
Telangana AAR in Re: Nagarjuna Agro Chemicals Pvt. Ltd. 2018 (14) G.S.T.L. 90 (A.A.R. - GST)
AGRICULTURE KNAPSACK SPRAYER
Mechanical Sprayer which can be carried on back and can be operated either by hand or through a battery are classifiable under Heading 8424 of GST Tariff shall attract GST @ 12% with effect from 25-1-2018 in terms of Sr. No. 195B of Schedule-II of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended vide Notification No. 6/2018-C.T. (Rate), dated 25-1-2018. Mere provision of a battery for operating the said Mechanical Sprayers do not alter the nomenclature or classification of the impugned product. — Madhya Pradesh AAR in Re: Ravi Masand 2019 (31) G.S.T.L. 305 (A.A.R. - GST)
AGRICULTURE TREE CLIMBING APPARATUS-UNIPOLE MANUALLY OPERATED
Product an agricultural implement classifiable under HSN Code 8201 and covered under Serial No. 137 of Notification No. 12/2017-C.T. (Rate) and hence exempt from levy of GST. — Karnataka AAR In Re: SRK Ladders 2019 (31) G.S.T.L. 334 (A.A.R. - GST)
AGRO WASTE THERMIC FLUID HEATERS
Agro Waste Thermic Fluid Heaters are classifiable under Tariff Item 8402 19 90 and liable to 18% GST. — Appl. AAR of Gujarat In Re: Isotex Corporation Pvt. Ltd. 2022 (56) G.S.T.L. 428 (App. A.A.R. - GST - Guj.)
Agro Waste Thermic Fluid Heaters or Boilers are classifiable under Tariff Item 8402 19 90 attracting GST @ 18%. — Gujarat AAR In Re: Isotex Corporation Pvt. Ltd. 2022 (56) G.S.T.L. 317 (A.A.R. - GST - Guj.)
AIL LOADING ARMS
AIL loading arms is a product joined with fulcrums at middle to be capable of carrying weight with force applied by principal machine and used to pump liquid products such as petrol, oil, lubricant diesel, etc., from a fixed pipeline, classifiable under Heading 8431 of Central Excise Tariff Act, 1985 and not under Heading 8479 ibid. — Chennai CESTAT in Audco India Ltd. v. Commissioner of C.Ex. 2017 (6) G.S.T.L. 163 (Tri. - Chennai)
AIR BAG, BLADDER OF RUBBER
Air bags and bladders of rubber used in the manufacture of new tyres would appear to be appropriately classifiable under heading No. 40.16 of Central Excise Tariff Act, 1985 as ‘inflatable articles’ of vulcanised rubber
other than hardened rubber. Under the corresponding HSN heading No. 40.16 also, there is reference to inflatable articles of vulcanised rubber other than hardened rubber. Such goods would also not appear to be covered under any of the Chapters mentioned in the (exclusion) Note 2 of Chapter 40, even with reference to HSN. Such goods would also not appear to be classifiable in the category of travel goods under Chapter 42 even with reference to HSN. So, the goods in question would appear to be covered under Chapter 40. — Circular No. 34/89, dated 9-5-1989
AIR BLOWN GRADE BITUMEN
Attention is invited to Board’s Circular vide F. No. 88/1/87-CX.3, dated 166-1987 whereunder it had been clarified that both straight-grade bitumen of petroleum and blown-grade bitumen of petroleum would be classifiable either under sub-heading No. 2713.21 or 2713.22 of the new CET, depending upon whether those are packed in drums or in bulk and that no duty would be chargeable on blown-grade bitumen of petroleum if made out of duty-paid straight-grade bitumen of petroleum. It was also pointed out therein that the same position prevailed under the old CET. It has now been brought to the notice of the Board that, in certain cases, the manufacturers are bringing duty-paid straight-grade bitumen of petroleum in bulk out of which they are producing blown-grade bitumen of petroleum and clearing such blown-grade bitumen of petroleum in drums. It has been pointed out that, in such cases, duty would perhaps be leviable since the blown-grade bitumen of petroleum cleared in drums would fall under sub-heading No. 2713.21 whereas the duty-paid straight-grade bitumen of petroleum in bulk, but of which such blown-grade bitumen of petroleum in drums has been produced, would fall under sub-heading No. 2713.22 of the Central Excise Tariff Act. The matter has been examined. It is observed that the problem did not arise under the old CET because both straight-grade bitumen of petroleum and blown-grade bitumen of petroleum, irrespective of their modes of packing, were classifiable under T.I. 11(4) of the old CET. In the HSN also, all petroleum bitumens, irrespective of their modes of packing, are classifiable under the HSN sub-heading No. 2713.20. The new CET has been made a departure from the HSN in respect of petroleum bitumens by making their modes of packing a criterion for their classification under different sub-headings. — Circular No. F. No. 88/1/88-CX.3, dated 1-7-1988.
AIR CLEANER ASSEMBLY/OIL BATH ASSEMBLY
Air cleaner assembly/oil bath assembly being purifying apparatus for liquid/gases, classifiable under Heading 84.21 of Central Excise Tariff Act, 1985. — Delhi CESTAT in Luman Metal Industries v. Collector of C.Ex 2001 (130) E.L.T. 338 (Tri. - Del.)
CLASSIFICATION OF GOODS
AIR FRESHNERS (PAPER TYPE)
Air Freshners (Paper Type) specifically covered under sub-heading 3307.90 of Customs Tariff Act, 1975. — Mumbai CESTAT in Pennzoil Quaker State (I) Ltd. v. Commissioner of Customs 2014 (314) E.L.T. 299 (Tri. - Mumbai)
AIR HANDLING UNITS
Product used in Central Air-Conditioning System having temperature control. Fell under HSN Heading 8415 of Customs Tariff Act, 1975 which relates to air-conditioning machines, comprising of motor driven and elements for changing the temperature and humidity, including those machines in which humidity cannot be separately regulated. Parts of air-conditioning machines covered specifically under HSN Heading 8415 90 00. Product cannot be covered under general HSN Heading 8414 80 90. — Karnataka AAR In Re: VTS TF Air Systems Pvt. Ltd. 2019 (30) G.S.T.L. 682 (A.A.R. - GST)
AIR LEAK TESTER
Air Leak tester is a high precision measuring and checking instruments that determines existence of leakage of air/gas based on measurement of pressure classifiable under Tariff Item No. 9026 20 00 of Customs Tariff Act, 1975. — Bangalore CESTAT in Commissioner of Customs v. SPM India Ltd. 2007 (211) E.L.T. 573 (Tri. - Bang.)
AIR PILLOW
Heading 63.01 of Central Excise Tariff covering made up Textile articles not mentioned elsewhere, hence, impugned goods made out of rubberised textile fabrics classifiable under the same Heading. As Heading 63.01 ibid has been expanded during relevant period, hence for the later period of dispute, classification under sub-heading 6307.90 of Central Excise Tariff is applicable. — Kolkata CESTAT in Commissioner of C.Ex v. Bihar Rubber Company Limited 2007 (213) E.L.T. 72 (Tri. - Kolkata)
AIR PURIFIER
Air purifier containing 99% para-dichlorobenzene and 1% perfume and intended to be used in room, toilet, bathroom, etc. continuously and not for a limited period, is classifiable as air purifier under sub-heading 3307.49 of Central Excise Tariff Act, 1985. — SC in Sonic Electochem Ltd. v. Commissioner 2005 (184) E.L.T. A121 (S.C.)
AIR SPRINGS
ASSEMBLY
Air springs assembly which is part of suspension of motor vehicles, is mainly composed of compounded rubber with key functionality derived from rubber component and is not spring of base metal. It is classifiable as ‘Parts and accessory of Motor Vehicles’ under heading 8708 of Customs
JUDICIAL CLASSIFICATION
Tariff Act, 1975. — Appl. AAR of Tamil Nadu In Re: SI Air Springs Pvt. Ltd. 2022 (61) G.S.T.L. 441 (App. A.A.R. - GST - T.N.)
AIR-CONDITIONER KITS IN CKD/SKD CONDITION
Air-conditioner kits in CKD/SKD condition acquire essential characteristics of air-conditioner when presented together and are classifiable under Heading 8415 and specifically under Customs tariff sub-heading 8415 10 or 8415 81 or 8415 82 or 8415 83, as case may be, depending upon configuration and model type. — Delhi AAR In Re: Mitsubishi Electric India Pvt. Ltd. (2023) 2 Centax 74 (A.A.R. - Cus. - Del.)
AIR-CONDITIONER’S PARTS AND ACCESSORIES
Frame made of iron or steel sheets duly bent for acquiring appropriate shape to be fitted with air-conditioner is classifiable under sub-heading 7326.19 of Central Excise Tariff Act, 1985 in view of Trade Notice No. 67/86-C.E., dated 30-9-1986. — Delhi CESTAT in Collector of C.Ex v. Pacific Industries 2004 (176) E.L.T. 880 (Tri. - Del.)
AIR-COOLED CONDENSERS (ACC)
Air-Cooled Condensers (ACC) is classifiable under Heading 8404 and sub-heading 8404 20 of Customs Tariff Act, 1975 which specifically covers condensers for steam or other vapors power units. Further, since it is integral part of waste to energy plant, it is covered under Entry 234 of Schedule I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 with total GST of 5% (2.5% CGST + 2.5% SGST or 5% IGST as the case may be). — Andhra Pradesh AAR In Re: Enexio Power Cooling Solutions India Pvt. Ltd. 2018 (19) G.S.T.L. 135 (A.A.R. - GST)
AIR-SO3 (SULPHUR TRIOXIDE) GAS MIXTURE
Air-SO3 gas mixture obtained during continuous and integrated process of manufacture of organic surface active agents is not classifiable under Tariff Item 14G of the erstwhile Central Excise Tariff as anhydride of fuming sulphuric acid, air-SO3 gas mixture having less than 10% of SO3. — SC in Collector v. Tata Oil Mills Co. Ltd. 1997 (93) E.L.T. A180 (S.C)
AIRCRAFT
Supply of aircrafts are classifiable under heading No. 8802 and will attract GST at the rate of 5 per cent in terms of Notification No. 1/2017-Integrated Tax (Rate), dated 28-6-2017. — Gujarat AAR In Re: Tata Advanced Systems Ltd. (2024) 14 Centax 132 (A.A.R. - GST - Guj.)
AIRCRAFT REFUELLERS
A doubt has been expressed regarding the correct classification of Aircraft Refuellers whether under Heading 8704 or under Heading 8705. It is
CLASSIFICATION OF GOODS
clarified that Aircraft refuellers are classifiable under Heading 8705 of the Central Excise Tariff Act, 1985. — Circular No. 9/90-CX.4, dated 31-5-1990
AIRSPRINGS
As per technical specifications and characteristics, goods in question are air bellow made of rubber to be used in spring. Articles of vulcanized rubber being excluded from Chapter 86 as per Section Note 2(a) to Section XVII, goods not classifiable under Heading 8607. Since, the goods in question is classified under Tariff Item 4016 95 90 of Customs Tariff Act, 1975, it has to be appropriately classified under the same Heading i.e. 4016 ibid, for levying of Tax under GST. — UP AAR In Re: Resistoflex Dynamics Pvt. Ltd. 2020 (42) G.S.T.L. 552 (A.A.R. - GST - U.P.)
AJWAIN
Ajwain is classifiable under Heading 091040 of ITC (HS) classification, being different than ‘thyme/bay leaves’. — Delhi CESTAT in Kishen Chand & Sons v. Commissioner of Customs 2006 (204) E.L.T. 111 (Tri. - Del.)
ALBENDAZOLE SUSPENSION
Albendazole suspension is classifiable under sub-heading 3003.20 of Central Excise Tariff. — Mumbai CESTAT in Hindustan Biologicals v. Commissioner of Central Excise 2004 (170) E.L.T. 543 (Tri. - Mumbai)
ALGINIC ACID AND SODIUM ALGINATE
Products having molecular weight of around 3,137 not being synthetic resins, not classifiable under Tariff Item 15A(1) of erstwhile Central Excise Tariff but under Tariff Item 68 of erstwhile Central Excise Tariff. — Mumbai CESTAT in Commissioner of C.Ex v. Cellulose Products of India Ltd. 2004 (176) E.L.T. 559 (Tri. - Mumbai)
ALKALI BLUE FLUSHING
Alkali blue flushing being a pigment is classifiable under Tariff Item 14-I(i)(ii) of the erstwhile Central Excise Tariff. — SC in Collector of Customs v. Lotus Inks 1997 (95) E.L.T. A144 (S.C)
Alkali Blue Flushing used to tone or to tint carbon black for printing ink classifiable under Tariff Item 14-I(1)(ii) of the erstwhile Central Excise Tariff as paint and not under erstwhile Tariff Item 14D ibid as a synthetic organic dyestuff. — SC in Collector of Customs v. Lotus Inks 1996 (87) E.L.T. 580 (S.C.)
ALKALI RESISTANT WHITE MAP LITHO PRINTING PAPER
Alkali resistant white map litho printing paper being a printing paper not falling under “All other kinds of paper”, would be classifiable under Tariff Item 17(1) of the erstwhile Central Excise Tariff and not under Tariff Item
17(2) ibid. — SC in Collector v. Bengal Paper Mills Co. Ltd. 1997 (95) E.L.T. A219 (S.C)
ALKYD RESINS
Item “alkyd resins” manufactured in present case a blend of phenolic resin or phenolic resin and melamine resin is classifiable under sub-heading 3208 40 of Central Excise Tariff Act, 1985. — Bangalore CESTAT in Bakelite Hylam Ltd. v. Commissioner of C.Ex 2010 (256) E.L.T. 401 (Tri. - Bang.)
ALLEVIATOR AND AIRLIFT
Alleviator and airlift being part of Pollution Control System used in cement factories are classifiable under Heading 84.79 of Central Excise Tariff and not under Heading 84.31 ibid. — Chennai CESTAT in Commissioner of Central Excise v. Asea Brown Boveri Ltd. 2005 (190) E.L.T. 360 (Tri.Chennai)
ALLOY STEEL FORGING RINGS
Alloy Steel Forging Rings manufactured and sold by Appellant are not ready to use but are to be subjected to additional process at buyer’s end; therefore, same is classifiable under Tariff Item 7326 of Drawback Schedule. — Ahmedabad CESTAT in Ravi Technoforge Pvt. Ltd. v. Commissioner of Customs (2023) 4 Centax 378 (Tri.-Ahmd)
ALLWIN GOLD
Allwin Gold is only a mixture of chemicals used as folio spray classifiable under Heading 3105 of Central Excise Tariff Act, 1985. — Chennai CESTAT in Sree Ramcides Chemcials P. Ltd. v. CCE & ST 2016 (337) E.L.T. 412 (Tri. - Chennai)
ALLWIN TOP, ALLWIN WONDER, ALLWIN LEGUME, ALLWIN ELIXIER, ETC.,
Allwin Top, Allwin wonder, Allwin legume, Allwin elixier, etc., being pesticides and bio-fertilizers products are classifiable under Heading 3105 of Central Excise Tariff Act, 1985 as other fertilizers and not under Heading 3824 of Central Excise Tariff. — Chennai CESTAT in Sree Ramcides Chemcials P. Ltd. v. CCE & ST 2016 (337) E.L.T. 412 (Tri. - Chennai)
ALMA LIO
Alma Lio a perfumed preparation for use on hair, and having subsidiary curative or prophylactic value also, classifiable under sub-heading 3305.10 of Central Excise Tariff Act, 1985 as a perfumed hair oil, and not under Heading 30.03 ibid, as an ayurvedic medicament. — Delhi CESTAT in Zandu Pharmaceutical Works Ltd. v. Commissioner of C.Ex 2004 (170) E.L.T. 421 (Tri. - Del.)
Rs. 2,195/-
