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1. Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and...

2. CST - stainless steel wire can not be treated as declared goods for the purpose of Central Sales Tax.... - SC

3. Exemption from Basic Customs Duty (BCD) - deformed Steel Bars - goods were alloy steels or non-alloy steels and prime or secondary - Chapter 72 prescribes the percentage...

4. Classification of goods - Stainless Steel Chilly Cutter - The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.

5. Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial...

6. Export Obligation Period for Specified Inputs with Pre-import Condition - New entry:- Flat-rolled products of stainless steel covered under ITC(HS) Codes: 7219 or 7220

7. Misdeclaration of Goods - Import of steel under advance authorization scheme - non-alloy steel or alloy steel. – Notification No.21/2002 - the demand of duty is hit by...

8. Classification of goods - Valuation - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - The Tribunal ruled that the imported...

9. Valuation of imported goods -steel nuts - The evidence on record is not sufficient to determine the impugned goods either as ‘stainless steel’ or as ‘other ally steel’...

10. Extended period of limitation - If the appellants were aware that the goods imported by them were other alloy steels, definitely by declaring them an classifying them as...

11. Interpretation of Other alloy steel - if one of the element is present in the proportion specified, it would constitute ‘other alloy steel’. If more than one element is...

12. CST - Iron and Steel - the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the...

13. Denial of CENVAT Credit - Merely because the description of wire rods was changed in some cases to steel rods or steel rounds, which is an alternative description of the...

14. Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products,...

15. Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different...