Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Classification of Savory Oats - The Tribunal agreed with the appellant, stating that the classification should follow the earlier ruling (11041200) since the process does not alter the essential character of oats. It was determined that the mixing of oats with other ingredients does not result in a new, distinct product marketable on its own. - The addition of ingredients to a primary product without significantly altering its essential character does not constitute "manufacture." - Following the analysis and preceding legal framework, the Tribunal set aside the demand for Excise Duty, interest, and penalties imposed on the appellant.
Classification of Savory Oats - The Tribunal agreed with the appellant, stating that the classification should follow the earlier ruling (11041200) since the process does not alter the essential character of oats. It was determined that the mixing of oats with other ingredients does not result in a new, distinct product marketable on its own. - The addition of ingredients to a primary product without significantly altering its essential character does not constitute "manufacture." - Following the analysis and preceding legal framework, the Tribunal set aside the demand for Excise Duty, interest, and penalties imposed on the appellant.
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