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1. Entitlement - Benefit of Notification No. 12/2012-Cus, - beyond doubt that 'bulk drugs' are also 'drugs' - benefit of exemption allowed - AT

2. Classification of goods - Bulk Drugs - the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is...

3. Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they...

4. Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible...

5. Intention and Compliance with Notification Conditions - Import and sale of Motor Spirit, commonly known as Petrol - Availing of a concessional rate of Countervailing...

6. Rate of customs duty on import of power tillers - Concessional rate of 2.5% - The contention that power tillers are different from rotary tillers are based on erroneous...

7. Determination of rate of tax - pharmaceutical products (i.e. Bulk drugs and Intermediates) - The applicant is eligible to claim the benefit of lower rate of GST i.e., 5%

8. Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

9. Import by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

10. Claim of exemption under notification no. 6/02-CE (serial No. 57) of a formulation made from two bulk drugs - Diphenoxylate Hydrochloride with Atropine Sulphate. - if a...

11. Non-submission of country-of-origin certificate resulted in denial of concessional rate of Basic Customs Duty under ASEAN FTA Preferential Tariff Agreement for steaming...

12. Rate of GST - sale of Micafungin sodium by the DTA unit of the applicant - the product being supplied by the applicant can not be directly administered as injection. The...

13. Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of...

14. Concessional rate of duty - Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods - It may be reasonable that if the goods on importation are...

15. Import of Crude Palm Stearin - Concessional Rate of Duty - assessee was prima facie entitled for the benefit of concessional rate of duty under serial No. 30(A) of...