Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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CESTAT upheld the re-classification of Lauric Acid under Tariff Item 29159090, rejecting appellant's declared classification. The tribunal determined that the imported goods did not qualify as either a salt or ester of Palmitic or Stearic Acid under subheading 2915.70. The ruling emphasized that tariff 2915 7090 specifically pertains to Palmitic and Stearic acids, their salts and esters, and cannot be extended to include other saturated fatty acids. The appellant's reliance on an undocumented opinion, without supporting evidence, failed to counter the original classification findings. The appeal was dismissed, confirming the authorities' re-classification decision.
CESTAT upheld the re-classification of Lauric Acid under Tariff Item 29159090, rejecting appellant's declared classification. The tribunal determined that the imported goods did not qualify as either a salt or ester of Palmitic or Stearic Acid under subheading 2915.70. The ruling emphasized that tariff 2915 7090 specifically pertains to Palmitic and Stearic acids, their salts and esters, and cannot be extended to include other saturated fatty acids. The appellant's reliance on an undocumented opinion, without supporting evidence, failed to counter the original classification findings. The appeal was dismissed, confirming the authorities' re-classification decision.
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