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1. Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be...

2. Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act,...

3. Goods in question are motor vehicle or not - earth moving machinery - Merely because machinery sold by the petitioner is mounted on the wheels for mobility would not...

4. Classification of goods - Tata Ace Garbage Tipper vehicle - Special Purpose Motor Vehicles or not - As shown in underlined portion above the applicant admitted that it...

5. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

6. Classification of imported goods - parts of E-Rikshaws - E-Rickshaw is clearly a motor vehicle; but the three parts in question, even though being substantial components...

7. Classification of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the...

8. Classification of imported goods - imported goods used as components in manufacture of motor vehicle - to be classified under the heading of 8708 as parts of the motor...

9. Classification of goods - three-wheeled motor vehicles, commonly known as Toto - Unless it is equipped with any device like solar panels that may supply energy for its...

10. Classification of goods - rate of tax - Door-handle of motor vehicle; Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing,...

11. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

12. Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles...

13. 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...

14. Classification - Admittedly, there is no separate entry for motor vehicles. Therefore, when a question arises where certain equipment is a machinery which is used in the...

15. CENVAT Credit - capital goods - The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also...