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1. Classification of goods - Soft Drink Concentrates - there cannot be two opinions regarding the classification of the item Soft Drink Concentrates (unbranded) and,...

2. Classification of imported goods - Lead Concentrate - waste and scrap of lead in powder form - the item falls under the classification of Heading ‘Concentrate’ under 26070000

3. Classification of goods - Protein Powder with Vitamins and Minerals - can be classified under HS code 3004.

4. Classification of goods - rate of GST - Dry Powders containing Protein Powder with Vitamins & Minerals - Sub-heading nos. 3004 50 10 and 3004 50 20 cover “Haematinic and...

5. Classification - Multigrain Bread Concentrate - Chapter 11 or Chapter 19 - - prima facie Multigrain Bread Concentrate cannot be considered as flour preparation. - AT

6. Mineral water - Classification - the plain meaning of the words “non-alcoholic drinks“ includes mineral water is not and indeed cannot be denied - HC

7. Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

8. Classification of imported goods - RO-6.5L Mineral Enrichment System (Reverse Osmosis water purifier) - the classification of the impugned goods are held to be under CTH...

9. Classification of goods - Import of Red Bull Energy Drink Proprietary Food -this product contains of caffeinated beverage, mineral water and aerated waters, therefore,...

10. Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product -...

11. Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of...

12. Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to...

13. The Supreme Court upheld the validity of the Explanations to Rule 38 of the Mineral (Other than Atomic and Hydrocarbons Energy Minerals) Concession Rules, 2016 and Rule...

14. Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial...

15. GST Rates - HSN Code - Khoya/mawa being concentrated milk fall under 0402 and attracts 5% GST.