Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Imported aluminium formwork panels were treated as movable shuttering and support used for in situ pouring of concrete, not as moulds producing identifiable articles. On that basis, the text states that classification under CTH 84806000 was unsustainable, while CTH 76109010 for aluminium structures was accepted by reference to HSN explanatory notes. It also notes that demand enhancement based on a certificate of origin defect could not be sustained because that objection was not raised in the show cause notice, and the adjudicating authority had gone beyond its scope.
Imported aluminium formwork panels were treated as movable shuttering and support used for in situ pouring of concrete, not as moulds producing identifiable articles. On that basis, the text states that classification under CTH 84806000 was unsustainable, while CTH 76109010 for aluminium structures was accepted by reference to HSN explanatory notes. It also notes that demand enhancement based on a certificate of origin defect could not be sustained because that objection was not raised in the show cause notice, and the adjudicating authority had gone beyond its scope.
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