Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Customs exemption for imported flavour compounds classified under Customs Tariff Heading 3302 remains available unless Revenue establishes that the goods are compound alcoholic preparations of the prescribed alcoholic strength and of a kind used to manufacture beverages. Prior denial of exemption for flavours actually used in beverage manufacture did not itself prove that goods supplied to a tobacco manufacturer fell within the exclusion. An earlier test report, without testing the present consignment, was insufficient to establish the exclusion. As Revenue did not discharge that burden, denial of the claimed exemption was unsustainable and was set aside.
Customs exemption for imported flavour compounds classified under Customs Tariff Heading 3302 remains available unless Revenue establishes that the goods are compound alcoholic preparations of the prescribed alcoholic strength and of a kind used to manufacture beverages. Prior denial of exemption for flavours actually used in beverage manufacture did not itself prove that goods supplied to a tobacco manufacturer fell within the exclusion. An earlier test report, without testing the present consignment, was insufficient to establish the exclusion. As Revenue did not discharge that burden, denial of the claimed exemption was unsustainable and was set aside.
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