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 the appellant's appeal and set aside the impugned order, holding that classification of the imported manganese as "concentrate" lacked evidential foundation. The Tribunal found the department's conclusion that the ore was ground was mere presumption, unsupported by sample testing, expert opinion, or documentary proof; the only established process was washing, which under the HSN does not transform ore into concentrate. Applying the legal principle that the party asserting facts must prove them, CESTAT concluded there was no material to reclassify the goods. Consequently the provisional assessment under section 18(1) stood set aside and the departmental orders were annulled.
CESTAT allowed the appellant's appeal and set aside the impugned order, holding that classification of the imported manganese as "concentrate" lacked evidential foundation. The Tribunal found the department's conclusion that the ore was ground was mere presumption, unsupported by sample testing, expert opinion, or documentary proof; the only established process was washing, which under the HSN does not transform ore into concentrate. Applying the legal principle that the party asserting facts must prove them, CESTAT concluded there was no material to reclassify the goods. Consequently the provisional assessment under section 18(1) stood set aside and the departmental orders were annulled.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
