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1. Levy of Social Welfare Surcharge (SWS) on Goods Imported under MEIS Scheme - Benefit of Exemption Notification No. 32/2005-Cus. - benefit of Zero duty SWS - The Tribunal...

2. Classification of import of UPS - Benefit of exemption - The department observed that the imported Home UPS were actually household inverters used for running home...

3. Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced...

4. CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion...

5. Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity...

6. Refund of education cess and higher education cess - whether the education cess and higher education cess which were paid along with the excise duty was also liable to...

7. Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the...

8. Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

9. Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

10. Duty confirmed u/s 28(2) and penalty imposed u/s 114A - claim of exemption under Notification No.32/2005-Cus. dt. 08/04/2005 under the Target Plus Scheme - c.c. copper...

11. Demand of education cess - the Paper Cess levied by other than the Ministry of Finance (Department of Revenue), and therefore, demand of Education Cess on Paper Cess...

12. Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for...

13. IGST exemption at the time of import of input materials by the appellant - Advance Authorization Scheme - The Tribunal acknowledged that while the Advance Authorization...

14. Area based exemption - Recovery of refund of Refund of NCCD - The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional...

15. Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The...