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1. Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic...

2. Whether talcum powder includes ‘prickly heat powder’ - the nycil prickly heat powder is not a “drug“ and it is only a medicated talcum powder - HC

3. Classification of various spice powder and mixed spices which are commonly called as Masalas - the goods are rightly classifiable under chapter heading 0904 to 0910 and...

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

5. Classification of goods - Bentonite Powder BH 200 Mesh - Volclay Bentonite Powder Fine 325 Mesh - the burden of classification is on the Revenue which has to be...

6. 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...

7. Classification of goods - Chocolate Milk Powder - it is an admitted / undisputed fact that the product in question does not have the characteristics, required under...

8. Classification of goods - Mehandi Cone/Paste and Mehandi Powder - No active ingredients are present to heena powder to make the heena paste other than the said oil or liquid.

9. Classification of goods - rate of tax - skimmed milk powder - to state that milk food is same as milk powder is a wrong interpretation of the Entry.

10. Classification of orthopaedic heating belts - classification as done by the assessee under Chapter Heading No.9021 is correct - AT

11. Classification of manufactured goods - Printed Heat Transfers - whether the ‘Heat Transfers’ manufactured by the appellants merit classification under 49011020 or...

12. Classification of goods - The end use of MVAC is to produce Chilled Water. The use of heat as one of the sources in the air-conditioning system would not take away the...

13. Classification of goods - Air conditioners with both heating and cooling functions - Since we have held that the classification of the impugned goods as determined by...

14. Classification of goods - rate of GST - Psyllium/lsabgol is a plant of which parts are used to prepare powder to be used as pharmaceutical product. As the Plants and...

15. 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