Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another manufacturer. Despite not following the prescribed job work procedure, the Tribunal deemed it a procedural lapse and emphasized that duty liability rested with the raw material supplier. Citing relevant legal provisions and case law, the Tribunal set aside the demand for duty, interest, and penalties against the appellants. Furthermore, the Tribunal noted the principal manufacturer's participation in the Sabka Vishwas Scheme (SVLDRS), which had already discharged duty on the goods. Consequently, the Tribunal allowed the appeal with consequential relief.
Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied with raw materials by another manufacturer. Despite not following the prescribed job work procedure, the Tribunal deemed it a procedural lapse and emphasized that duty liability rested with the raw material supplier. Citing relevant legal provisions and case law, the Tribunal set aside the demand for duty, interest, and penalties against the appellants. Furthermore, the Tribunal noted the principal manufacturer's participation in the Sabka Vishwas Scheme (SVLDRS), which had already discharged duty on the goods. Consequently, the Tribunal allowed the appeal with consequential relief.
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