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1. Classification - Though the appellant has argued that they are manufacturing “flakes”, but, what is being manufactured is only “parings” of PET bottles. True, these...

2. Manufacture - PET bottle - if they supply pre-form to the job worker to be converted into PET bottles and for the further use in packing the fruit pulp, the same cannot...

3. Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were...

4. The recently issued Instruction No. 05/2024-Customs addresses the prohibition on the import of certain ferocious breeds of dogs. These breeds, identified as posing a...

5. Classification of empty bottle Inspector Morella number Lynott Tronic 735M 2 - forming of the PET bottle - The machines imported by the appellant being used in...

6. Amendment of import policy condition of Pet Coke

7. Classification of goods - rate of GST - Plastic Mechanical Liquid Dispensers - parts of general use - The goods are parts of general use as they can be fitted/screwed...

8. Input tax credit - purchases of pet coke where it is used for generation of electrical energy for captive consumption - Punjab VAT - credit allowed - HC

9. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

10. Amendment in import policy - To prohibit import of Red Sanders (Pterocarpus santalinus)