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1. GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for the manufacture of petrochemical and chemical products.

2. Absolute Confiscation - Superior Kerosene Oil or Low Aromatic White Spirit - restricted item or not - to arrive at the conclusion that the product is Superior Kerosene...

3. Excisable goods or not - Superior Kerosene Oil - Even issue of interpretation whether the Superior Kerosene Oil was an excisable product or not and whether the Superior...

4. Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

5. Valuation - determination of quantity of edible oil - it would not be practical for customs officers to have the dip measurement of the quantity received in refinery in...

6. Valuation of supply - supply of Superior Kerosene Oil (SKO) made by the applicant to MR Dealers (ration dealers) in terms of the license granted by the Director of...

7. Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government...

8. Calculation of duty at the time of finalization of final assessment - import of HSD and SKO - to be paid on the basis of invoice value and the quantity indicated on the...

9. Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables...

10. The DGFT's amendment to SION E-124 involves a detailed specification of the quantities and types of inputs allowed to be imported for the production of 1 Metric Tonne...

11. Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid...

12. kerosene oil or not - Mixed Mineral Hydrocarbon Oil - The test report from the Mumbai Laboratory as well as the re-testing report from CRCL, New Delhi clearly indicate...

13. Non-payment of arrears dues of GST for the period prior to commencement of CIRP - net GST liability from the date of commencement of CIRP - Revenue directed to allow the...

14. Demand of custom duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - The Tribunal noted that the waste oil collected during...

15. Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the...