Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Evacuation of settled ash from an ash pond was held not taxable under site formation and clearance, excavation and earth moving and demolition service, following earlier rulings that transport and dumping of ash as part of the production process is not a service activity. The works contract and manpower supply demands were reduced by tax already paid and the admitted deposit, leaving no further tax recoverable, though interest remained payable. On reverse charge for manpower supply received from unregistered parties, the demand failed because payment would have been revenue neutral through immediate CENVAT credit and the extended limitation period was unavailable absent proof of suppression or wilful misstatement. Penalty for suppression was deleted, while penalty for delayed registration and return filing was sustained.
Evacuation of settled ash from an ash pond was held not taxable under site formation and clearance, excavation and earth moving and demolition service, following earlier rulings that transport and dumping of ash as part of the production process is not a service activity. The works contract and manpower supply demands were reduced by tax already paid and the admitted deposit, leaving no further tax recoverable, though interest remained payable. On reverse charge for manpower supply received from unregistered parties, the demand failed because payment would have been revenue neutral through immediate CENVAT credit and the extended limitation period was unavailable absent proof of suppression or wilful misstatement. Penalty for suppression was deleted, while penalty for delayed registration and return filing was sustained.
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