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1. Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - Import of Asphalt Mixing Plant – Importer is not the person who has been awarded contract by NHAI - they...

2. Exemption under notification No. 21/2002-Customs – Sub-Contractor - Subcontractor performs work under a contract with a general contractor, rather than the employer who...

3. Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of...

4. Refund claim of the duty - Notification No. 21/2002 - short supplied goods are not used in the manufacture of intended finished goods - Therefore, the benefit of...

5. Benefit of Notification No. 21/2002 - there cannot be two different interpretation on parts one for the purpose of notification and another for the purpose of the tariff - AT

6. Imports of high end cars/SUVs - Valuation - Old car or new car - Benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - misdeclaration proved - decided against the...

7. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

8. Effective rates of Customs Duty on various products under notification no. 21/2002 Cus dated 1.3.2002 as last amended by notification 105/2011 dated 30.11.2011

9. Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

10. Benefit of Notification No. 21/2002 - Import of Naphtha - Not fulfillment of the End Use Condition - Duty confirmed with interest - but Confiscation and penalty not justified - AT

11. Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT

12. Mega Power Project - Exemption under Notification no. 21/2002 - Project Import - Import of ‘gas turbine components’ and ‘generator transformers’ - Benefit of exemption denied - AT

13. Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation,...

14. Validity of award of interest by the sole arbitrator - earnest money and security deposits or not - The learned Arbitrator in the instant case has erred in awarding...

15. Benefit of Notification No. 21/2002 - Import of CR/HR coil - the percentage of manganese was found to be more than 1.65% and the Titanium was more than 0.05% which is as...