Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The CESTAT dismissed the appeal against the order of the Commissioner (Appeals) confirming the classification of the imported goods as ingots and flats instead of heavy melting scrap, thereby rejecting the appellant's claim for concessional rate of duty. The Tribunal upheld the Additional Commissioner's authority to determine the accurate classification after 100% physical examination and examiner's reports, refuting the appellant's contention that the reclassification was improper.
The CESTAT dismissed the appeal against the order of the Commissioner (Appeals) confirming the classification of the imported goods as ingots and flats instead of heavy melting scrap, thereby rejecting the appellant's claim for concessional rate of duty. The Tribunal upheld the Additional Commissioner's authority to determine the accurate classification after 100% physical examination and examiner's reports, refuting the appellant's contention that the reclassification was improper.
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TaxTMI 
TaxTMI 
of 4916 
