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 imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food flavouring material. The Tribunal examined the product's usage, characteristics, and industry perception, concluding that it functions both as a flavour enhancer and imparts the umami taste, fitting more accurately under the category of food flavouring materials under CTH 2106 9060. - Since the Tribunal found the product to be correctly classified under food flavouring materials, it ruled that the appellant was not eligible for the claimed exemption.
Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food flavouring material. The Tribunal examined the product's usage, characteristics, and industry perception, concluding that it functions both as a flavour enhancer and imparts the umami taste, fitting more accurately under the category of food flavouring materials under CTH 2106 9060. - Since the Tribunal found the product to be correctly classified under food flavouring materials, it ruled that the appellant was not eligible for the claimed exemption.
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TaxTMI 
TaxTMI 
