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1. Classification of imported goods - Creative Toys Modelling Clay - Heading 34070010 is more specific for modeling pastes which in our view will include the clays which...

2. Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant...

3. The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate...

4. The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

5. 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...

6. Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are...

7. Classification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park -...

8. Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the...

9. Classification of imported goods - If every ‘flange’ available in the market could be used in any industry, then perhaps the classification under a single CTH would have...

10. Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to...

11. Classification of goods - pellets - The Applicant is supplying mixes and dough for preparation of biscuits and other bakers’ wares, whether or not preparation of the...

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

13. Classification of goods - HDMI Digital Media Receiver with Alexa Voice remote - Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV...

14. Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.

15. Rate of GST - services by way of amusement facility - dictionaries say that a park is a large part of land used for a particular purpose - the services/activities...