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1. Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant...

2. Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to...

3. Input Tax Credit - stock transfer from the Head Office to its branches in other States at Zero Value - optical lenses and frames for spectacles and accessories. - if the...

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

5. 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...

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. The case pertains to the claim of CENVAT credit by the appellant/importer on the imported goods (dump truck) falling under Chapter 87, received in an...

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

9. Rule 25 of the Central Excise Rules, 2002 regarding confiscation of raw material/semi-finished goods - Rule 25, under which the semi-finished processed goods has been...

10. Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier...

11. Manufacture and sale of frames, glasses and spectacles - Assessee claimed exemption on tax - matter remanded back to verify whether the assessee has paid the tax on...

12. Deduction u/s 10B denied - manufacturing / production activity in the course of export or not - finishing activity after procurement of semi-finished garments - claim of...

13. Whether CENVAT credit attributable to the inputs contained in the semi-finished and finished goods destroyed in flood was inadmissible and was required to be reversed -...

14. Reversal of CENVAT Credit - inputs consumed/utilized for production, at the work-in-progress stage, were destroyed in fire in the factory - The Tribunal examined the...

15. The issue of reversal of credit arises only when the final product destroyed in fire and not in case of semi finished goods - demands raised against the appellant for...