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1. Classification of rough castings (Plummer Blocks Housing for Bearing) - the castings coming out of casting moulds up to the stage of proof machining and requiring...

2. Waste and scrap aroused from manufacturing of parts for repair / replacement of damaged plants/ structures are excisable commodity.... - AT

3. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

4. Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine...

5. Classification of goods - Aluminium and Zinc Castings and articles thereof - the order in classifying the product as motor vehicle parts is incorrect - the same is...

6. Classification of copper bronze castings - the castings, in question, would be correctly classifiable under heading 7419.91 and not as part of submersible pumps under...

7. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

8. Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of...

9. Classification - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - stay granted - AT

10. BAS - process of grinding and smoothening the edges, called fettling of the rough castings, received from principal manufacturers - not liable to service tax - AT

11. Classification of Aluminium casting - whether classified under CTH 8511.00 or under CTH 7601.90? - Rule 2(a) of the General Interpretative Rules - When rough aluminium...

12. CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

13. Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,...

14. Rejected damaged paddy is classified under HSN 1006 10 90, not 1006 10 10, as it lacks characteristics of seed quality cereal crop and is unfit for human consumption....

15. Trademark infringement - Use of confusingly similar mark - Though the plaintiff needn’t prove actual damages suffered by him, it is imperative that the Court while...