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1. Classification of Alloy consisting of 60.6% of Copper and 13.90% Nickel - ‘Nickel’ silver alloy in question, can not be treated as Nickel alloy but has to be treated as...

2. Classification under 74072110 as brass ingots, or under 74040022 as brass scrap - Looking to the shapes in which the goods are being cleared, the classification as a...

3. Classification of ‘PVC resin Impact Modifier ‘Kane ACE B 22’ - change of classification from 3902 to 3906 - Interpretation of sub-heading note - The Tribunal analyzed...

4. Classification of goods - pharmaceutical Pellets and Granules - Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease -...

5. Classification - non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit - Section note-6 to Section-XV of...

6. Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they...

7. The Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal - AT

8. Coin blanks of copper alloys/strips of copper/coils of zinc & nickel to be classified under CETH 74094000 as copper plates, sheets and strips exceeding 0.15mm thickness...

9. Undervaluation of imported goods - Brass Scrap, Electrolytic Copper Wire Bars/ Rods, LLDPE etc - ITC violation - mis-declaration of importer's relationship with the...

10. Marketetability of product - 'industrial dust' arising during the course of manufacturing of brass and copper articles in the factory - not a marketable commodity - not...

11. Classification of waste - cotton waste is predominates by weight over acrylic fibre in the facts and circumstances of the case, therefore, the same is to be classified...

12. Smuggling - Silver Granules - foreign origin goods - The meaning of bullion thus does not take away platinum, gold or silver in the form of grains/granules. Thus,...

13. Confiscation - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a...

14. Import of Gold granules (non-monetary) - gold granules were neither imported on a consignment basis nor on a credit basis - The importer/appellant paid an advance...

15. Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of...