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1. Tax Exemption Notifications - Explanatory and/or clarificatory Notifications - second notification, therefore, being clarificatory would apply retrospectively to the...

2. Exemption to goods supplied to the United Nations or an international organisation - The Explanation-2 was inserted with effect from 1.3.2008. Revenue sought to apply...

3. Benefit of Exemption Notification – import of stainless steel melting scrap - when there were Notifications in force simultaneously then that Notification which was...

4. Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

5. Mega exemption notification - Notification

6. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

7. Import of the vessel ‘Jag Arnav’, retrospectively amenable to customs duty or not - Levy of duty w.e.f. Retrospective effect - This Court concludes that in the present...

8. Exemption u/s 11 - Accumulation of income - The money referred in Clause (b) (ii) is one accumulated or set apart. Meaning thereby that even if 85% of the income...

9. 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...

10. When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a...

11. Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list...

12. Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the...

13. Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the...

14. Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

15. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...