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1. Scope of exemption notification - Absolute exemption or conditional exemption - In the present case, the goods were supplied under notification No. 108/1995-CE depending...

2. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

3. FEMA (Transfer or Issue Of Security By A Person Resident Outside India) - Sixth Amendment – Amendment In Regulations 2, 5, 10, 12 And Schedules 1, 2, 5, 6 & 7 - Notification

4. Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of...

5. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

6. Notification 38/2024 Customs extends the duration for export of aircraft and vessels imported for maintenance, repair and overhauling from 6 months to 1 year, further...

7. Levy of penalty CFS / Customs Cargo Service Provider (CCSP) = Loss of revenue - on Smuggling - Red Sanders - Recovery of value of the lost goods from the Appellant -...

8. Area Based Exemption - manufacture taking place or not - A conjoint reading of the definition of manufacture in section 2(f) (iii) of the Excise Act and Chapter Note 5...

9. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

10. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

11. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

12. Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they...

13. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

14. Re-import of goods - Denial of exemption - Since the goods exported are already held to not to be ‘Goods Supplied’ but for exhibition, the goods exported on LUT bond...

15. Benefit of exemption under S. No. 512 of Notification No. 50/2017-Customs for parts/components imported for manufacturing Lithium Ion Batteries. The department denied...