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...
The CESTAT, an Appellate Tribunal, addressed the issue of reclassification of imported goods, specifically Apatite (Ground) Calcium Phosphate, under CTH 25102030 or CTH 28352690. Relying on a previous decision involving a similar importer, it was held that the goods should be classified under CTH 2510 as they met the criteria of natural Calcium Phosphate or Apatite Calcium Phosphate. The Tribunal analyzed Tariff entries and HSN Explanatory Notes to reach this conclusion. Despite the lack of retesting, the involvement of the same overseas supplier supported the classification decision. As a result, the impugned orders were set aside, and the appeals were allowed.
The CESTAT, an Appellate Tribunal, addressed the issue of reclassification of imported goods, specifically Apatite (Ground) Calcium Phosphate, under CTH 25102030 or CTH 28352690. Relying on a previous decision involving a similar importer, it was held that the goods should be classified under CTH 2510 as they met the criteria of natural Calcium Phosphate or Apatite Calcium Phosphate. The Tribunal analyzed Tariff entries and HSN Explanatory Notes to reach this conclusion. Despite the lack of retesting, the involvement of the same overseas supplier supported the classification decision. As a result, the impugned orders were set aside, and the appeals were allowed.
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TaxTMI 
TaxTMI 
