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1. 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...

2. 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...

3. 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...

4. Classification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - As the Blanks in question cannot be used as part of the motor vehicle part...

5. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

6. Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

7. Import of goods - whether scrap or parts of machine - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if...

8. Classification of goods - components for the assembly of iPERL flowmeter - For classification of such parts and accessories relevant Chapter and Section notes are...

9. Claim of exemption for Parts of Electric Motors cleared to various zones of the Railways for use as spare parts - the benefit of N/N. 67/86 will not be available in...

10. 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...

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

12. Addition towards depreciation on JCB Machine - JCB machine was used for manual loading and unloading of the finished goods, which otherwise would have required huge...

13. CENVAT credit - capital goods - Bagassee Bailing Machine - said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel...

14. CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in...

15. 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...