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1. The appellants imported parts classified under different tariff headings used in the manufacture of outdoor cabinets called 'telecom racks'. These outdoor cabinets were...

2. The appellant supplied gear boxes to Mega Power Projects and availed exemption benefit under Notification No. 06/2006-C.E. dated 01.03.2006. The adjudicating authority...

3. Claim of exemption from duty - supply of instrumental cables to Mega Thermal Power plant - Since the goods manufactured in India can not be classified under 98.01 of the...

4. Rebate / refund claim - input stage credit - inputs used in the manufacture of their export goods - claim was rightly rejected on the grounds that the applicant has...

5. Effective rates of Customs Duty on various products under notification no. 21/2002 Cus dated 1.3.2002 as last amended by notification 105/2011 dated 30.11.2011

6. 100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”...

7. Benefit of Notification No. 21/2002 - Import of Naphtha - Not fulfillment of the End Use Condition - Duty confirmed with interest - but Confiscation and penalty not justified - AT

8. The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

9. Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT

10. Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list...

11. The Central Government has rescinded Notification No. 32/2022-Customs dated 30th June 2022, which exempted imports of Petroleum Crude and Aviation Turbine Fuel (ATF)...

12. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

13. Govt. observes that the rebate of Countervailing Duty (CVD) paid on inputs/materials used in the manufacture of exported goods is admissible to the applicants under Rule...

14. Whether Optical Fibre Cables (OFC), to be used in Telecommunication, are classifiable under Customs Tariff Heading 8544 and eligible for exemption under Notification No....

15. Refund of CENVAT Credit - time limitation - Relevant Date - From the definition of ‘relevant date’, it can be seen that sub clause (a) of Clause (B) of definition of...