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1. Classification of Yarn - the products manufactured by assessees are nothing but air mingled yarn and, therefore, cannot be classified under Chapter No. 56 in view of the...

2. Classification of intermediate goods - Nylon/Polyester Filament Yarn, partially oriented yarn (POY) - as per test report with regard to the samples of classification...

3. Classification of manufactured goods - choco-dipped wafer layers and wafer covered with delicious chocolate layer - classifiable under 1905-32-11.

4. Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural...

5. Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff...

6. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

7. Denial of Cenvat credit - capital goods or inputs - Classification of goods - classification of the goods cannot be changed at the hands of the recipients of ‘inputs’...

8. Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic...

9. Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

10. Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing...

11. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

12. Appropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - The AAR emphasized that the tin layer in float glass was...

13. Classification of exported goods - It is well known that classification depends on various factors including description, and not description per se. Assuming that the...

14. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

15. The case before CESTAT involved the classification of intermediate goods - polyester/cotton rove twisted yarn and nylon/cotton rove twisted yarn. The key issue was...