Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...
Interactive Display Systems were held classifiable under Chapter Tariff Item 8471 4190 because the classification issue had already been settled in the respondent's own earlier Tribunal decision on identical goods. Applying judicial discipline, the Department was bound by that un-stayed precedent and could not reopen the same dispute. The Tribunal also noted that later decisions on similar goods had followed the same view, making the contrary assessment unsustainable, and dismissed the Revenue's appeal.
Interactive Display Systems were held classifiable under Chapter Tariff Item 8471 4190 because the classification issue had already been settled in the respondent's own earlier Tribunal decision on identical goods. Applying judicial discipline, the Department was bound by that un-stayed precedent and could not reopen the same dispute. The Tribunal also noted that later decisions on similar goods had followed the same view, making the contrary assessment unsustainable, and dismissed the Revenue's appeal.
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