Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Classification dispute for imported goods under Customs Tariff Act, 1975. Appellant declared details, goods physically examined. No wilful suppression of facts attributable for Section 28(4) applicability. Earlier, Customs authorities permitted clearance under appellant's classification. Commissioner held Section 28(4) invoking provisions inapplicable, being a case of misclassification only. Correct classification accepted, differential duty paid upon informing. Impugned order set aside by Appellate Tribunal, appeal allowed.
Classification dispute for imported goods under Customs Tariff Act, 1975. Appellant declared details, goods physically examined. No wilful suppression of facts attributable for Section 28(4) applicability. Earlier, Customs authorities permitted clearance under appellant's classification. Commissioner held Section 28(4) invoking provisions inapplicable, being a case of misclassification only. Correct classification accepted, differential duty paid upon informing. Impugned order set aside by Appellate Tribunal, appeal allowed.
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