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1. Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in...

2. Classification of Imported Bitumen - whether ‘petroleum bitumen’ or ‘natural bitumen’? - It is strange that a chemical laboratory arrogating to itself the expertise of...

3. Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the...

4. Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as...

5. Deduction u/s 80IB - Whether cutting, grinding and sieving of old rubber tyres and rubber scrap and converting the same into rubber crumbs is “manufacture” - Held yes - HC

6. Cenvat Credit - polymer in metal crates and the polymer is debulked from metal crates into bags and the polymer bags are cleaned, repacked and relabeled - prima facie...

7. Notification 21/2002 - Whether co-polymers of vinyl chloride/vinyl acetate would fall under the broad category of polymers of vinyl chloride under heading 3904 and...

8. Manufacture - process of cleaning of scrap rubber to crumb rubber - segregation of different types of rubber produced naturally - The conversion of scrap rubber into...

9. Classification - bitumen and bitumen emulsion are one and the same commodity - SC

10. Classification - Levy of VAT - even bitumen after it is transformed into bitumen emulsion is used in the construction of roads for the qualities it has as bitumen. The...

11. Classification of goods intended to be imported - Compounded Rubber - Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1...

12. Agricultural income - In the computation of business income under Rule 7A of the Rule 1962, the assessee under Rule 7A(2) is entitled to an allowance in respect of the...

13. GST Rates - HSN Code - Hair rubber bands fall under heading 4016 and attract 28% GST

14. Sale of rubber tress - Agricultural income or not - The amount received by the assessee on sale of old rubber trees in the three years under consideration constitutes...

15. Imports of Carbon Black (for rubber application) into India from the People's Republic of China - Notification