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1. Classification of goods - three-wheeled motor vehicles, commonly known as Toto - Unless it is equipped with any device like solar panels that may supply energy for its...

2. Violation of principles of natural justice occurred as petitioner's contentions were not considered - mismatch between petitioner's GSTR 3B returns and auto-populated...

3. The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

4. Classification of imported goods - Cheese Polvaromas (semi-finished) / Cheese Polvaromas (semi-finished flavour compound) - The impugned goods are classifiable under CTH...

5. Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles...

6. Manufacture - assembling of semi finished Auto Parts - the appellant has rightly availed the CENVAT credit in respect of semi finished bought out components - credit allowed - AT

7. CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the...

8. SSI Exemption - Supply of OEM - manufacturing of parts and accessories of motor vehicles and tractors including trailers - decided partly in favor of assessee - HC

9. Classification of goods - Loader fitted in the tractor supplied by the customer - Adjudicating Authority has considered all the parameters, considered the photographs,...

10. Classification of imported goods - Eye Tracking System - considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub...

11. CENVAT Credit - inputs or capital goods - As per Cenvat Credit Rules, capital goods, as well as input are defined under Rule 2(a) and 2(k) respectively. Perusal of both...

12. Classification of goods - rate of GST - supply of PVC floor mats (Cars) - Exclusions from CTH 8708 - As is evident, PVC floor mats, for four wheel motor vehicles, does...

13. Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable...

14. Classification of goods - Salwar/Churidhar sets - three pieces consisting of (1) unstitched Salwar(bottom), (2) laced/ hemmed/ knotted duppata and (3) Semi-stitched...

15. Import of goods at concessional rate of duty - Process amounting to manufacture - Assembly from semi-knockdown condition to full TV - Goods imported not in...