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1. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

2. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

3. Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - Applicability of GST rate 5% on marine...

4. Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine...

5. Treatment of Capital Goods sourced from SEZ and import of spares for such Capital Goods under EPCG Scheme – Para 5.2A of FTP– reg. - Circular

6. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

7. Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the...

8. Classification of imported goods - imports of fuel pump unit assembly - the fuel injecting pumps are neither an accessory not the spare part of the engine of a motor...

9. Grant of export incentives under Merchandise Exports from India Scheme (MEIS) - seeking reopening of online portal to allow the petitioner to rectify the inadvertent...

10. Capital Goods imported under EPCG Scheme, may be re-exported for repairs abroad within three years from the date of clearance by Customs of such goods, with permission...

11. Classification of goods - Automobile Accessories - Electrical & mechanical spare parts of electric vehicle - Electrical & mechanical spare parts of electric vehicle are...

12. 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...

13. Misdeclaration of origin of goods - intent to evade customs duty - holding back the goods without clearance would invite mounting demurrage.

14. Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the...

15. Cenvat credit on capital goods - Conveyor Belt - Circular Bottom Plate - Rubber goods - Steel wire ropes - Wire woven Mesh - subject goods fall within the definition of...