Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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CESTAT allowed the appeal, determining that the imported fruit pulp/juice product should be classified under Tariff Item 2009 31 00 (single citrus fruit juice) rather than 2106 90 19. The Tribunal found no intentional misclassification or suppression of facts, as the GST rates remained consistent. The demand for differential IGST was set aside, and penalties against both the importer and customs house agent were dropped. The decision emphasized that classification should be based on product composition, not end-use, and mere misclassification does not automatically constitute deliberate suppression of information.
CESTAT allowed the appeal, determining that the imported fruit pulp/juice product should be classified under Tariff Item 2009 31 00 (single citrus fruit juice) rather than 2106 90 19. The Tribunal found no intentional misclassification or suppression of facts, as the GST rates remained consistent. The demand for differential IGST was set aside, and penalties against both the importer and customs house agent were dropped. The decision emphasized that classification should be based on product composition, not end-use, and mere misclassification does not automatically constitute deliberate suppression of information.
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