Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Classification of goods based on use - Goods imported ground glass described as ‘BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate)’ and ‘BIOMIN C-Glass (Chloro Calcium Phospho-Silicate) - The Tribunal concluded that the goods ('BIOMIN F-Ground Glass' and 'BIOMIN C-Glass') are appropriately classifiable under Customs Tariff Item 3207 40 00, not under 3824 99 90 as claimed by the Revenue, and that no separate classification for the plastic pallets was required.
Classification of goods based on use - Goods imported ground glass described as ‘BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate)’ and ‘BIOMIN C-Glass (Chloro Calcium Phospho-Silicate) - The Tribunal concluded that the goods ('BIOMIN F-Ground Glass' and 'BIOMIN C-Glass') are appropriately classifiable under Customs Tariff Item 3207 40 00, not under 3824 99 90 as claimed by the Revenue, and that no separate classification for the plastic pallets was required.
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TaxTMI 
TaxTMI 
