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1. If the Legislature in its wisdom has included the sunglasses within the category of “Medical Devices and Implants” covered under entry C-107(8) by issuing a notification...

2. Classification of imported goods - Thermacool Thermage Radio Frequency Therapeutic device and its accessories - beauty care equipment or medical device? - the device is...

3. Classification of Cordless Infrared Devices for the Remote Control – reg. - Circular

4. Classification of goods - rate of tax - sales of certain equipment treated as hospital equipment or hospital furniture instead of treating them as medical equipment -...

5. Classification of imported goods - Navigation System - Multifunctional Devices or not -The Tribunal upheld the Order-in-Appeal No.84/2018, confirming the classification...

6. Classification of imported goods - Echo Family Devices - The impugned devices perform a host of functions including reception, conversion and transmission of voice or...

7. Classification of imported goods - import of Manual Breast Pump - the product has nothing to do with any medical or surgical procedures nor is it used by any medical...

8. Classification of an item - Kindle e-reading devices - Kindle devices are not covered under the exemption notification as they were/are not “electrical machines with...

9. Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH...

10. Classification of goods - Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions - classification as...

11. Classification of imported goods - badge reader - data collection device versus data processing machine - the device captures the data from the employee’s card or the...

12. Classification of devices - wireless speaker device - Speakers classified under Heading 8518 include both passive speakers and active speakers. Active speakers, like...

13. Classification of imported goods - The following four devices, namely Echo Auto, Echo Flex, Echo Link and Echo Link Amp are classifiable under sub-heading 8517 62 90;...

14. Classification of goods - Dena Ji Brand Satritha shampoo - Dena Ji Brand Harbal shampoo - the product in question was not used as ayurvedic medicine but was a “shampoo”.

15. Classification of goods - “Dhatri Brand Hair Care Herbal Oil” and “Dhatri Brand Massage Oil” - the products manufactured by the respondents fall under Chapter 30