Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's classification under CTH 7901 12 00. Despite challenges to the reliance on test reports and the imposition of penalties, the tribunal found no fault in the department's actions.
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