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1. Disallowance u/s 14A on ground of eligibility of deduction u/s. 80P(2)(d) - there is no application of section 14A as far as the deduction u/s 80A to 80U under Chapter...

2. Smuggling - Gold - plea bargaining versus compounding of offences - The concept of plea bargaining was introduced in Indian criminal jurisprudence by way of amendment...

3. Change of classification of the goods imported by the appellant - Paddle of canoes - Combined reading of Chapter 1(p) of Chapter 95 and 1(p) of Chapter 44 clearly...

4. Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of...

5. Classification of goods - PP Non-Woven Bags - the goods/articles covered under Chapter 39 cannot be classified under any of the Chapters falling under Section XI....

6. Classification of goods - product Fusible Interlining Fabrics of Cotton’ - classifiable under Chapter 52 or Chapter 59? - On going through the headings, chapter note of...

7. The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to...

8. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

9. Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - there is no scope for...

10. Classification of the product ‘Di Calcium Phosphate - Animal Feed Grade - chapter 23 or chapter 28 - prima facie, the product would fall under Chapter 28 and liable to duty - AT

11. Disallowance u/s 14A and deductions under Sections 80C to 80U (Chapter VIA) - the income on which the deduction is allowed forms a part of the total income, though not...

12. Penalty u/s 271C (1) (a) - delayed deposit of the TDS deducted by the assessee - When the non-deduction of the whole or any part of the tax, as required by or under the...

13. Imported goods 'Pran Lassi Drink (Yoghurt Flavoured)' classified under CTH 04039090 (yogurt), not 22029030 (non-alcoholic beverages). Supplier's international...

14. Classification dispute regarding Geo Membrane manufactured by petitioner - whether to be classified under Chapter 59 or Chapter 39 of Tariff. Court relied on Coordinate...

15. Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...