Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
The Tribunal interpreted Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) on a plain reading of the words "LED lights or fixtures including LED lamps" and held that "including" is a word of enlargement, not restriction. It rejected the narrower construction that would confine the benefit only to fixtures fitted with or containing LED lamps. On that interpretation, imported lighting fixtures were held eligible for the concessional rate, and the demand, interest and penalty raised on denial of the notification benefit were set aside.
The Tribunal interpreted Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) on a plain reading of the words "LED lights or fixtures including LED lamps" and held that "including" is a word of enlargement, not restriction. It rejected the narrower construction that would confine the benefit only to fixtures fitted with or containing LED lamps. On that interpretation, imported lighting fixtures were held eligible for the concessional rate, and the demand, interest and penalty raised on denial of the notification benefit were set aside.
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