Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative inferences from the supplier's website and without proper analysis conforming to standards. - The Tribunal found that the classification adopted by the appellant as 'iron ore' under tariff item 2601 1119 was correct, making the import eligible for exemption under notification no. 12/2012-CE.
Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative inferences from the supplier's website and without proper analysis conforming to standards. - The Tribunal found that the classification adopted by the appellant as 'iron ore' under tariff item 2601 1119 was correct, making the import eligible for exemption under notification no. 12/2012-CE.
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