Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter 3909. Consequently, the area-based exemption under Notification 50/2003-CE is applicable. The issue is settled by the Tribunal's decision in Samrat Plywood Ltd., where it was held that such mixtures cannot be denied exemption by classifying them under Chapter 3909. The impugned orders denying exemption are unsustainable and set aside.
Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter 3909. Consequently, the area-based exemption under Notification 50/2003-CE is applicable. The issue is settled by the Tribunal's decision in Samrat Plywood Ltd., where it was held that such mixtures cannot be denied exemption by classifying them under Chapter 3909. The impugned orders denying exemption are unsustainable and set aside.
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