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1. Classification - manufacture of Potato wafers – the goods, in question, are snacks (Namkeens), the same are covered by Notification No. 4/97-C.E. - exemption allowed - AT

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

3. Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural...

4. Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for...

5. Classification of goods - Ber Berry - containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices - The process of manufacture...

6. 100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...

7. Classification - goods manufactured by the appellant is single yarn with layers as the core - the goods manufactured by appellant therein shall fail under the...

8. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

9. Manufacture - Classification - tobacco products - production of retail packs pouches amounts to manufacture - classifiable as other manufactured tobacco, particularly...

10. Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no...

11. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

12. Classification of goods - rate of tax - Two wheeler seat covers - the Two wheeler seat covers are specifically covered under CTH 87149990 and are taxable (@ 14% CGST +...

13. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

14. This circular clarifies the classification of clear float glass under the Customs Tariff Act, 1975. It addresses whether the presence of a tin layer on one side of float...

15. Appropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - The AAR emphasized that the tin layer in float glass was...