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...
Mere crushing and screening of iron ore, involving only size reduction and segregation, do not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 unless the process includes beneficiation or other special treatment removing foreign matter and enriching ferrous content. The Tribunal treated the issue as covered by its earlier decisions and held that, because no such special treatment was shown, no excisable concentrate emerged. The duty demand, with interest and penalty, was therefore set aside and the appeal allowed.
Mere crushing and screening of iron ore, involving only size reduction and segregation, do not amount to manufacture of iron ore concentrate under Chapter Note 4 to Chapter 26 unless the process includes beneficiation or other special treatment removing foreign matter and enriching ferrous content. The Tribunal treated the issue as covered by its earlier decisions and held that, because no such special treatment was shown, no excisable concentrate emerged. The duty demand, with interest and penalty, was therefore set aside and the appeal allowed.
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