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1. Classification of Business satellite receivers – Heading 85.25 deals with transmission apparatus, even if apparatus transmitting signals have additional functions of...

2. Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

3. Regarding Taxability of Set Top Boxes (STBs). - Circular

4. Classification of imported goods - Apple HomePod - The product in question answers to the description of six-digit entry 851762 which is meant for ‘Machines for...

5. Demand of Differential Tax - transfer of right to use - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the...

6. Depreciation on Set Top Boxes (STB) - @80% OR 15% - STB’s are energy saving devices OR electrical equipment - Set Top Box is a device connected to a TV and which allows...

7. Determination of CVD - valuation u/s 4 or 4A - Set Top Boxes imported by the appellants are not leviable to CVD on RSP/MRP basis in terms of Section 4(A) of the Central...

8. Benefit of N/N. 21/2002 Cus - Transmission apparatus incorporating reception apparatus - The fact that these Populated PCBs, along with the mechanical part can be...

9. Levy of Anti-Dumping Duty - It is also not even the case of the domestic producer that products having inlay work on the top layer were manufactured by it. As such, no...

10. Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base...

11. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

12. Classification of Apple Tree Top, Mango Tree Top, Guava Tree Top and Orange Tree Top - there is no distinction between fruit juice and the fruit juice beverages -...

13. 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...

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

15. Classification of Lost Circulation Control Additives (LCCA) - product LCCA is a product derived from cellulosic fibre the classification of the said product under...