GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Where two notifications operating in different fields and covering specified different articles, entry in one cannot be read as entry under other notification : Bombay Dyeing and Manufacturing Co. Ltd. v. Union of India (Delhi) P. 290
F Where issue on liability on delivery charges collected by bottling units from dealers settled by Supreme Court, direction of Appellate Tribunal to deposit 50 per cent. of demand set aside : Hindustan Petroleum Corporation Ltd. v. CCE (Karn) P. 313
F Appellate Tribunal has no jurisdiction to examine validity of authorisation by Committee of Commissioners : Commissioner of Customs, Central Excise and Service Tax v. Devson Steels (All) P. 316
F Liability on final products covered under compounded levy scheme can be discharged through Cenvat credit account instead of personal ledger account : CCE v. Punjab Casting P. Ltd. (P&H) P. 322
F Explanation that security agency received order but failed to make it available not legal ground to contend copy of adjudication order not communicated : Phoenix Plasts Company v. CCE (Karn) P. 325
F Attachment of flats purchased out of money obtained by fraudulently availing of duty drawback towards recovery of Government dues, proper : Premium Intertrade P. Ltd. v. Commissioner of Customs (Trib.-Mum) P. 330
F Regulations :
Customs Baggage Declaration Regulations, 2013 : Corrigendum P. 67
F Rules :
Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2012 P. 71
Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2012 P. 69
F Notifications :
Central Excise Act, 1944 : Notification under section 3(2) : Tariff value of goods falling under heading 3304 P. 77
Customs Act, 1962 : Notification under section 7(1)(aa) : Appointment of customs ports for specified purposes : Corrigendum P. 67
Notification under section 14 : Exchange rate of foreign currency for import/export of goods with effect from 8th June, 2012 : Corrigendum P. 51
Exchange rate of foreign currency for import/export of goods with effect from 22nd June, 2012 : Corrigendum P. 52
Exchange rate of foreign currency for import/export of goods with effect from 6th July, 2012 : Corrigendum P. 52
Exchange rate of foreign currency for import/export of goods with effect from 20th July, 2012 : Corrigendum P. 53
Exchange rate of foreign currency for import/export of goods with effect from 2nd August, 2012 : Corrigendum P. 53
Exchange rate of foreign currency for import/export of goods with effect from 17th August, 2012 : Corrigendum P. 54
Exchange rate of foreign currency for import/export of goods with effect from 7th September, 2012 : Corrigendum P. 54
Exchange rate of foreign currency for import/export of goods with effect from 21st September, 2012 : Corrigendum P. 55
Exchange rate of foreign currency for import/export of goods with effect from 5th October, 2012 : Corrigendum P. 55
Exchange rate of foreign currency for import/export of goods with effect from 19th October, 2012 : Corrigendum p. 56
Exchange rate of foreign currency for import/export of goods with effect from 2nd November, 2012 : Corrigendum P. 56
Exchange rate of foreign currency for import/export of goods with effect from 17th November, 2012 : Corrigendum P. 57
Exchange rate of foreign currency for import/export of goods with effect from 7th December, 2012 : Corrigendum P. 57
Exchange rate of foreign currency for import/export of goods with effect from 21st December, 2012 : Corrigendum P. 58
Exchange rate of foreign currency for import/export of goods with effect from 4th January, 2013 : Corrigendum P. 58
Exchange rate of foreign currency for import/export of goods with effect from 18th January, 2013 : Corrigendum P. 59
Exchange rate of foreign currency for import/export of goods with effect from 8th February, 2013 : Corrigendum P. 59
Exchange rate of foreign currency for import/export of goods with effect from 22nd February, 2013 : Corrigendum P. 60
Exchange rate of foreign currency for import/export of goods with effect from 8th March, 2013 : Corrigendum P. 60
Exchange rate of foreign currency for import/export of goods with effect from 22nd March, 2013 : Corrigendum P. 61
Exchange rate of foreign currency for import/export of goods with effect from 5th April, 2013 : Corrigendum P. 61
Exchange rate of foreign currency for import/export of goods with effect from 19th April, 2013 : Corrigendum P. 62
Exchange rate of foreign currency for import/export of goods with effect from 3rd May, 2013 : Corrigendum P. 62
Exchange rate of foreign currency for import/export of goods with effect from 7th June, 2013 : Corrigendum P. 63
Exchange rate of foreign currency for import/export of goods with effect from 21st June, 2013 : Corrigendum P. 63
Exchange rate of foreign currency for import/export of goods with effect from 5th July, 2013 : Corrigendum P. 64
Exchange rate of foreign currency for import/export of goods with effect from 19th July, 2013 : Corrigendum P. 64
Exchange rate of foreign currency for import/export of goods with effect from 2nd August, 2013 : Corrigendum P. 65
Exchange rate of foreign currency for import/export of goods with effect from 15th August, 2013 : Corrigendum P. 65
Exchange rate of foreign currency for import/export of goods with effect from 6th September, 2013 : Corrigendum P. 66
Exchange rate of foreign currency for import/export of goods with effect from 17th September, 2013 : Corrigendum P. 66
Exchange rate of foreign currency for import/export of goods with effect from February 21, 2014 P. 75
Finance Act, 1994 : Notification under section 66 : No tax on services by authorised person or sub-broker to member of recognised or registered association P. 74
Notification under section 93(1) : Exemption to certain services : Amendments P. 73, 74
Foreign Trade (Development and Regulation) Act, 1992 : Notification under section 5 : Amendments in Schedule I (Imports) to ITC (HS) Classifications of Export and Import Items P. 78
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