Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The CESTAT upheld the appellant's prior ruling that filling toner powder into used cartridges constitutes "manufacture" under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Tribunal reaffirmed that since the activity qualifies as manufacture, the demand for customs duty, denial of CENVAT credit, and penalty imposed on the appellant were unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant the benefit of concessional duty.
The CESTAT upheld the appellant's prior ruling that filling toner powder into used cartridges constitutes "manufacture" under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Tribunal reaffirmed that since the activity qualifies as manufacture, the demand for customs duty, denial of CENVAT credit, and penalty imposed on the appellant were unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed, granting the appellant the benefit of concessional duty.
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