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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed the appellant's appeal and set aside the impugned order, holding that the imported goods described as Quicklime are correctly classifiable under Customs Tariff Item 2522 1000 rather than under 2825 9090. The Tribunal, applying its prior authoritative determination in an identical matter and noting the Revenue's failure to produce contrary evidence, rejected the Revenue's reclassification plea. Consequentially, the appellant's classification and assessment as originally adopted were upheld, and the assessment under the alternative tariff was annulled. The appeal succeeds in full.
CESTAT allowed the appellant's appeal and set aside the impugned order, holding that the imported goods described as Quicklime are correctly classifiable under Customs Tariff Item 2522 1000 rather than under 2825 9090. The Tribunal, applying its prior authoritative determination in an identical matter and noting the Revenue's failure to produce contrary evidence, rejected the Revenue's reclassification plea. Consequentially, the appellant's classification and assessment as originally adopted were upheld, and the assessment under the alternative tariff was annulled. The appeal succeeds in full.
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