Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The SC dismissed the appeal, upholding the CESTAT order dated 29-07-2024. The dispute involved classification of imported spare parts for injection moulding machines under Customs Tariff Heading 84779000 versus 84771000, with allegations of applicability of anti-dumping duty under Notification 09/2016-(ADD). The CESTAT found that the Chartered Engineer's report did not establish that the imported goods were partly assembled or possessed essential features of finished machines, thus Note (IV) of Section XVI of the HSN was inapplicable. Consequently, the classification and duty imposition challenged were affirmed, and the appellate tribunal's decision was maintained without interference.
The SC dismissed the appeal, upholding the CESTAT order dated 29-07-2024. The dispute involved classification of imported spare parts for injection moulding machines under Customs Tariff Heading 84779000 versus 84771000, with allegations of applicability of anti-dumping duty under Notification 09/2016-(ADD). The CESTAT found that the Chartered Engineer's report did not establish that the imported goods were partly assembled or possessed essential features of finished machines, thus Note (IV) of Section XVI of the HSN was inapplicable. Consequently, the classification and duty imposition challenged were affirmed, and the appellate tribunal's decision was maintained without interference.
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