Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On the percentage of chemical composition, the highest percentage of ‘available CaO2/calcium oxide is 92.8%’. - The Tribunal found that the "quicklime" imported by the appellants does not fall under the high purity category required for classification under CTI 2825 9090 and is instead correctly classified under CTI 2522 10 00, aligning with the appellants' declaration.
Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On the percentage of chemical composition, the highest percentage of ‘available CaO2/calcium oxide is 92.8%’. - The Tribunal found that the "quicklime" imported by the appellants does not fall under the high purity category required for classification under CTI 2825 9090 and is instead correctly classified under CTI 2522 10 00, aligning with the appellants' declaration.
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