Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
Imported nickel-chromium wire could not be reclassified where the dispute was already covered by the co-ordinate Bench decision in the appellant's own case. The Tribunal noted that the earlier ruling had examined the same goods with reference to the mill test certificate, chapter notes and sub-heading notes, and had rejected the Department's classification. As no factual distinction or change in law was shown, the reclassification was unsustainable. The impugned order was set aside, the appeal was allowed, and consequential benefits followed as per law.
Imported nickel-chromium wire could not be reclassified where the dispute was already covered by the co-ordinate Bench decision in the appellant's own case. The Tribunal noted that the earlier ruling had examined the same goods with reference to the mill test certificate, chapter notes and sub-heading notes, and had rejected the Department's classification. As no factual distinction or change in law was shown, the reclassification was unsustainable. The impugned order was set aside, the appeal was allowed, and consequential benefits followed as per law.
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