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1. The HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903. It would mean that heading 8901 would exclude vessels which are specifically...

2. Classification of Excursion Boat - the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be...

3. Classification of goods - Fiber Aluminium Bobbins Dynamically Balanced - to be classified under chapter heading 3923.90

4. Classification - import of heavy duty crane cum pipe laying ship - self propelled ship or not - the classification of the vessel LTS 3000 would be correct under 8901 or...

5. Classification of Dumb Floating Cranes Barge - The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and...

6. Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading...

7. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

8. Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these...

9. Classification of goods - dried coconuts (shelled or peeled) used for human consumption - Copra is classified under heading 1203 irrespective of use - Hence, the...

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

11. Classification of imported goods - dried pomegranate seeds/anardana - The contention of the Revenue that the Import Policy is in the nature of delegated legislation...

12. Classification of goods -fishing vessels, factory ships and other vessels for processing or preserving fishery products - Marine diesel engine and gear boxes supplied...

13. Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the...

14. Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,...

15. Classification of goods - preparation of Whole Wheat parota and Malabar parota - even if the applicant’s argument of classification of impugned products under heading...