Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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The imported goods "Quick Lime" would be properly classifiable under Customs Tariff Item 25221000 and not under Customs Tariff Item 28259090 of the Customs Tariff Act. Quicklime falls under the scope of Chapter 25 covering mineral products like lime and cement, and not under Chapter 28 covering inorganic chemicals. Calcium oxide and hydroxide under heading 2825 are excluded from the scope of heading 2522 covering quicklime, slaked lime, and hydraulic lime. The Revenue's argument for classifying quicklime under heading 2825 as it occurs last is not legally sustainable. There is no case for applying Rule 3 of General Interpretative Rules. The impugned Order-in-Appeal is set aside, and the appeal is allowed.
The imported goods "Quick Lime" would be properly classifiable under Customs Tariff Item 25221000 and not under Customs Tariff Item 28259090 of the Customs Tariff Act. Quicklime falls under the scope of Chapter 25 covering mineral products like lime and cement, and not under Chapter 28 covering inorganic chemicals. Calcium oxide and hydroxide under heading 2825 are excluded from the scope of heading 2522 covering quicklime, slaked lime, and hydraulic lime. The Revenue's argument for classifying quicklime under heading 2825 as it occurs last is not legally sustainable. There is no case for applying Rule 3 of General Interpretative Rules. The impugned Order-in-Appeal is set aside, and the appeal is allowed.
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