Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Whether anti-dumping duty (ADD) is applicable on color coated aluminum coils imported as coated with Styrene/Butyl Methacrylate Copolymer, other than PE/PVDF. - The Tribunal found that the Trade TRU had clarified through Circular No.45/2017-Customs (ADD) that "color coated aluminum foil with either PE (Polyester) coating or PVDF (Fluorine-carbon), coating falling under CTH 7607" is excluded from the scope of the product under consideration (PUC) for ADD. 3. However, the Tribunal observed that the TRU had added the words "with either PE (Polyester) coating or PVDF (Fluorine-carbon), coating falling under CTH 7607" while issuing the circular, which led to the revenue restricting the exclusion. 4. The Tribunal noted that the Principal Bench had previously held that the product is not manufactured in India, and the Designated Authority had supported excluding color coated aluminum foil from the scope of ADD. 5. The Tribunal found merit in the appellant's contention that the purpose of imposing ADD is to safeguard the interests of the domestic industry.
Whether anti-dumping duty (ADD) is applicable on color coated aluminum coils imported as coated with Styrene/Butyl Methacrylate Copolymer, other than PE/PVDF. - The Tribunal found that the Trade TRU had clarified through Circular No.45/2017-Customs (ADD) that "color coated aluminum foil with either PE (Polyester) coating or PVDF (Fluorine-carbon), coating falling under CTH 7607" is excluded from the scope of the product under consideration (PUC) for ADD. 3. However, the Tribunal observed that the TRU had added the words "with either PE (Polyester) coating or PVDF (Fluorine-carbon), coating falling under CTH 7607" while issuing the circular, which led to the revenue restricting the exclusion. 4. The Tribunal noted that the Principal Bench had previously held that the product is not manufactured in India, and the Designated Authority had supported excluding color coated aluminum foil from the scope of ADD. 5. The Tribunal found merit in the appellant's contention that the purpose of imposing ADD is to safeguard the interests of the domestic industry.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
