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1. Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of...

2. Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the...

3. Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH...

4. Classification of goods - Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions - classification as...

5. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

6. Classification of goods - dental plate brushes - Deemed manufacture - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive...

7. Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

8. Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

9. Classification of Tooth Brush, inter-dental brushes - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion...

10. Classification of supply - works contract services - supply of goods or services or a composite supply - construction of Tunnel and Approach roads. In order to complete...

11. Classification of goods - Mincing Machine for Meat - to be classified under Tariff Item No.73239100 or under Tariff Item No.84385000 which covers “Machinery for the...

12. Classification of imported goods - Beverage Cooler SC-80 - The fact that the machine has the capacity to dispense with the fixed quantity of the beverage itself shows...

13. Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a...

14. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

15. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...