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1. Classification of goods - Polished / Processed limestone slabs - The commodity “Polished/Processed limestone slabs” falls under Chapter 68 of the First Schedule to the...

2. Classification of Natural Marble / Granite – Chapter 25 OR Chapter 68 – If the classification of polished marbles is under Chapter 25, Granite slabs undergone the same...

3. Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles...

4. Exemption on polished granite stone - if a polished granite which is a slab and used on the floor, it cannot be called a tile for the purpose of coming within the ambit...

5. Activity Manufacture OR Not – Goods Marketable OR Not - processing of waste oil - process of dehydration, distillation, clay polishing and filtration etc. - prima facie...

6. Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its...

7. Benefit of deduction u/s 10-B - revenue contended that, assessee is not engaged in manufacture of any article or thing - exercise of processing and not that of...

8. Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the...

9. Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity...

10. Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

11. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

12. Classification of goods - Fortified Rice Kernels (FRK) - the normal rice has undergone specific mechanical and chemical processing resulting in to FRK. This preparation/...

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

14. 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’...

15. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT