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1. Classification of imported goods - Creative Toys Modelling Clay - Heading 34070010 is more specific for modeling pastes which in our view will include the clays which...

2. Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant...

3. Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

4. Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are...

5. Classification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park -...

6. Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the...

7. Classification of imported goods - If every ‘flange’ available in the market could be used in any industry, then perhaps the classification under a single CTH would have...

8. Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to...

9. Classification of goods - pellets - The Applicant is supplying mixes and dough for preparation of biscuits and other bakers’ wares, whether or not preparation of the...

10. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

11. Classification of goods - HDMI Digital Media Receiver with Alexa Voice remote - Following Rule 3(b) of the General Rules of Interpretation, the classification of Fire TV...

12. Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.

13. Rate of GST - services by way of amusement facility - dictionaries say that a park is a large part of land used for a particular purpose - the services/activities...

14. Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - the activity of the applicant would fall under clause (i) of...

15. Classification of goods - Rexona - Lux - the item in question is soap only for classification under Chapter Heading 34 and it is not bath preparation for classification...