Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid, even if not explicitly communicated in writing, following the precedent of Mehta Plast Corporation v Commissioner of Central Excise, Jaipur. The payment under the scheme itself was considered an implicit exercise of the option.
Works Contract Service - availment of Composition Scheme - The Tribunal set aside this demand, recognizing the appellant’s exercise of the composition scheme as valid, even if not explicitly communicated in writing, following the precedent of Mehta Plast Corporation v Commissioner of Central Excise, Jaipur. The payment under the scheme itself was considered an implicit exercise of the option.
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