Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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CESTAT Mumbai reviewed the legality of classification by the Commissioner of Customs on 'enterogermina (bacillus clausal spores)' under notification no. 12/2012-Cus. The tribunal emphasized adherence to General Rules for Interpretation of Import Tariff for hierarchical elimination in classification. It noted the onus on the proper officer for re-classification and cited Hindustan Ferodo Ltd v. Collector of Central Excise for dispute resolution. The tribunal found the impugned order lacking proper legal application and remanded the matter for fresh decision in compliance with the Import Tariff rules. The appeal of the assessee was allowed for remand, while the Commissioner's appeal was dismissed.
CESTAT Mumbai reviewed the legality of classification by the Commissioner of Customs on 'enterogermina (bacillus clausal spores)' under notification no. 12/2012-Cus. The tribunal emphasized adherence to General Rules for Interpretation of Import Tariff for hierarchical elimination in classification. It noted the onus on the proper officer for re-classification and cited Hindustan Ferodo Ltd v. Collector of Central Excise for dispute resolution. The tribunal found the impugned order lacking proper legal application and remanded the matter for fresh decision in compliance with the Import Tariff rules. The appeal of the assessee was allowed for remand, while the Commissioner's appeal was dismissed.
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