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1. Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR...

2. Import of brand new vehicle or not - Valuation of the car​​​​​​​ - Regarding the eligibility for customs duty exemption, the...

3. Taxability of a Car Stereo System - "electronic goods" falling under Entry 75 or "motor vehicle falling under Entry 18 - It cannot be gainsaid that a car stereo does add...

4. 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...

5. Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo cars - Car used for demonstration purpose to the potential customer interested in buying Mercedes...

6. Disallowance of depreciation on motor car and disallowance on motor car maintenance - even though the personal use of Chevrolet Beat car by the assessee cannot be ruled...

7. 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...

8. Classification of goods - rate of GST - supply of PVC floor mats (Cars) - Exclusions from CTH 8708 - As is evident, PVC floor mats, for four wheel motor vehicles, does...

9. 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...

10. 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...

11. Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to...

12. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

13. Detention of motor vehicle - RANGE ROVER motor vehicle transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respondent - detention on...

14. Confiscation of Vehicle - import of car is new one or old/ used vehicle - the vehicle was registered only for the purposes of transportation for the Port. Therefore, it...

15. 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...