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1. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

2. Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such...

3. Supply of caps along with tubes - If in the present case, the caps are not manufactured in the factory of the appellant but are being supplied by the customers of the...

4. Process amounting to manufacture or not - spare parts - unit container - the activity undertaken by the appellant of repacking from bulk into small packets in polythene...

5. Manufacture - The PVC sleeves are cut into horizontal pieces of required width which are then mounted on moulds of specific shape and dimensions and such cut sleeves...

6. CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining...

7. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

8. Manufacturing activity or Packaging Services - activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor - for a...

9. Classification of e-seals - electronic seals are seals only but with electronic add on (RFID) to detect security breach.

10. Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed - CBEC prescribes guidelines for procuring and using RFID tags / RFID...

11. Implementing Electronic Sealing for Containers by exporters under self-sealing procedure - Customs

12. Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with...

13. Classification of goods - the watches in the design of butterfly with a ring, bracelet, bangle, necklace, ring etc. supplied by the applicant are covered under heading 9101.

14. Anushka Sharma - Wedding Ring – Customs Law on Import of Jewellery - Duty & Penalty

15. Govt all set to ring in GST at stroke of June 30 mid-night