Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot be concluded that the imported goods are Zirconium concentrate. The importer-appellant having furnished the chemical analysis report of the overseas supplier, the same cannot be totally disregarded unless there is a report of an expert contrary to this analysis report - The imported goods are Zirconium ore and not concentrates. - Demand of duty not proper - AT
Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot be concluded that the imported goods are Zirconium concentrate. The importer-appellant having furnished the chemical analysis report of the overseas supplier, the same cannot be totally disregarded unless there is a report of an expert contrary to this analysis report - The imported goods are Zirconium ore and not concentrates. - Demand of duty not proper - AT
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