Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Classification of goods - Sikko Sol - Special boiling spirit - the “common parlance test”, “marketability test”, “popular meaning test” are all tools for interpretation to arrive at a decision on proper classification of a tariff entry. These tests, however, would be required to be applied if a particular tariff entry is capable of being classified in more than one heading. In the present case, it is submitted by the appellant that since 2010 they were clearing Sikko Sol classifying under tariff item 38140010 - the “Sikko Sol” cannot be classified under tariff item 27101213 of the CETA, 1985. Accordingly, the demand of duty with interest and imposition of penalty would be set aside on merit and on limitation. - AT
Classification of goods - Sikko Sol - Special boiling spirit - the “common parlance test”, “marketability test”, “popular meaning test” are all tools for interpretation to arrive at a decision on proper classification of a tariff entry. These tests, however, would be required to be applied if a particular tariff entry is capable of being classified in more than one heading. In the present case, it is submitted by the appellant that since 2010 they were clearing Sikko Sol classifying under tariff item 38140010 - the “Sikko Sol” cannot be classified under tariff item 27101213 of the CETA, 1985. Accordingly, the demand of duty with interest and imposition of penalty would be set aside on merit and on limitation. - AT
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