Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department denied exemption citing CBIC Circular No. 74/1998-Cus mandating end-use certificate, which is ultra vires the Notification as conditions not prescribed therein cannot be imposed through circulars. Tribunal held that in absence of condition for end-use certificate in the Notification, exemption cannot be denied on that ground. Impugned order set aside, appeal allowed.
Appellant availed exemption under Sr. No. 108(1) of Notification No. 23/98-Cus, which unconditionally exempts goods without requiring an end-use certificate. Department denied exemption citing CBIC Circular No. 74/1998-Cus mandating end-use certificate, which is ultra vires the Notification as conditions not prescribed therein cannot be imposed through circulars. Tribunal held that in absence of condition for end-use certificate in the Notification, exemption cannot be denied on that ground. Impugned order set aside, appeal allowed.
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