classification Archive

Case Analysis of “CCE Vs. Madhan Agro Industries (I) Pvt. Ltd”, CIVIL APPEAL NO. 1766 of 2009

Issue: Classification under Central Excise Tariff Act, 1985 Facts: Aggrieved by the orders passed by the Hon’ble CESTAT wherein it was held that the coconut oil manufactured and packed in “small containers” by the Assessees is classifiable under Heading 1513 (coconut oil) and not under Heading 3305 (hair oil) of the Central Excise Tariff Act, …

Case Analysis Of “ADITYA SURGICAL CO. Vs. STATE OF KARNATAKA” [2018 (10) GSTL 284 (Kar.)]

Issue:    Classification under KVAT Act, 2003 Facts:  Petitioner was aggrieved by the order by Commissioner of Commercial Tax under Section 59(4) of KVAT, 2003 in which it was held that blood collection monitors, blood storage refrigerators, platelet agaitators with incubators, plasma expressers, plasma and cyrobath will come under the Residuary Entry under Section 4(1)(b)(iii) and …