Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed appellant's appeal regarding classification of Low Noise Block Down Converter (LNB). The tribunal held that LNB should be classified under Customs Tariff Heading 85437099 per CBEC Circular No. 13/2013-Customs, not under Heading 85291099 as determined by Commissioner (Appeals). CESTAT ruled that Board circulars issued under Section 151A are binding on customs officers for uniformity and that changes in duty rates under GST notifications do not override classification rules under Customs Tariff Act unless formally amended. The tribunal emphasized that classification must be guided by principal function and HS explanatory notes. Commissioner (Appeals) order was set aside as improper for failing to follow established circular guidance and due process requirements.
CESTAT allowed appellant's appeal regarding classification of Low Noise Block Down Converter (LNB). The tribunal held that LNB should be classified under Customs Tariff Heading 85437099 per CBEC Circular No. 13/2013-Customs, not under Heading 85291099 as determined by Commissioner (Appeals). CESTAT ruled that Board circulars issued under Section 151A are binding on customs officers for uniformity and that changes in duty rates under GST notifications do not override classification rules under Customs Tariff Act unless formally amended. The tribunal emphasized that classification must be guided by principal function and HS explanatory notes. Commissioner (Appeals) order was set aside as improper for failing to follow established circular guidance and due process requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
