Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
GST tariff classification of tobacco processed only by sprinkling jaggery water, without flavours or other additives, turned on the settled manufacture test: if the activity does not create a new product with a distinct name, character or use, the product remains unmanufactured tobacco. Following the earlier Division Bench and Pachiappa Chettiar, the Court treated the issue as identical, held the departmental reclassification unsustainable, and set aside the consequential demand, interest and penalty. The product was held classifiable under CETH 2401 20 90 so long as the process remains confined to that limited treatment.
GST tariff classification of tobacco processed only by sprinkling jaggery water, without flavours or other additives, turned on the settled manufacture test: if the activity does not create a new product with a distinct name, character or use, the product remains unmanufactured tobacco. Following the earlier Division Bench and Pachiappa Chettiar, the Court treated the issue as identical, held the departmental reclassification unsustainable, and set aside the consequential demand, interest and penalty. The product was held classifiable under CETH 2401 20 90 so long as the process remains confined to that limited treatment.
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