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1. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

2. The appellants imported 251.300 MTs of re-rollable scrap on a high sea sales basis and classified it under CTH 7214 1090 as re-rollable scrap. However, the Department...

3. Clearance of goods under DEEC Scheme - import of Fourspar powder - goods warehoused and on expiry of wrehousing period, the goods were instructed to be cleared - Denial...

4. The case involves the Advance Ruling Authority (AAR) determining the applicability of the Margin Scheme u/r 32(5) of the CGST Rules, 2017 to goods such as used Iron...

5. Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand...

6. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

7. Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019,...

8. Income Declaration Scheme, (Second Amendment) Rules, 2016 - Notification

9. Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of...

10. Revision u/s 263 - Addition u/s 68 - second revisional jurisdiction of Pr. CIT - Whether the AO (called second AO) has not conducted enquiry while framing re-assessment...

11. Valuation - purchase of used / second-hand gold jewellery or ornaments - the term ‘second hand’ does not hold any meaning when it comes to items such as gold, land,...

12. Denial of conversion of shipping bill from DEEC Scheme to draw-back scheme - benefit under DEEC Scheme was not denied to the appellant - Commissioner has rightly denied...

13. Goods whether seconds/ defective or not - Import of Non-alloy Hot-rolled Cut Steel Sheets - ‘nil' basic customs duty - It does not appeal to common sense or logic that...

14. Input Tax Credit - Canteen service - The two clauses in Section 17(5)(b)(i) and 17(5)(b)(iii) of the CGST Act, which governs the supply of goods and services, are not...

15. Classification of imported goods - second and defective Plate - between the different competing chapter headings 7204 is more appropriate because the goods are more in...