Important Pronouncements

Classification of goods – Customs Tariff Act, 1975 – Change of classification – General principles – Assessee stated that it […]

Third Member rules on maintainability of appeal before CESTAT where question of entitlement to duty drawback depended on status of

The Central Board of Indirect Taxes and Customs, inter-alia, lays down procedure for recovery of central excise duty / service

IGST : Goods are liable to IGST when they are imported into India and IGST is payable at time of

Section 16 of the Central Goods and Services Tax Act, 2017/Rule 3 of the Cenvat Credit Rules, 2004 – Input tax credit

CGST: Any lease or letting out of a building, including commercial, industrial or residential complex for business, either wholly or

Classification of services – Section 65(25)(a), read with section 65(25)(aa), of the Finance Act, 1994, – Club or association – Period before

Section 9 of the Central Goods And Services Tax Act, 2017 – Levy and collection of tax (Miscellaneous) – Assessee participated in

CESTAT upholds concessional BCD rate of 5% on imported waste paper despite use thereof in the manufacture of paper other

HC rejects assessee’s challenge to final findings of Designated Authority (DA) imposing anti dumping duty (ADD) on Graphite Electrode imported