Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable.
Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable.
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