Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The CESTAT allowed the appeal and set aside the impugned order, holding that the appellant's goods-old and used lead acid batteries recovered from ships-are classifiable under Chapter Heading 85.07, not as lead waste or scrap under Chapter Heading 78.02. The Tribunal found the appellant merely cleared intact lead acid batteries to licensed processors (who held Pollution Control Board permissions) and did not undertake on-site processing that would convert them into lead scrap; accordingly Note 9 to Section XV did not operate to treat the activity as manufacture. As cleared in their existing form, the goods are not exigible to central excise duty.
The CESTAT allowed the appeal and set aside the impugned order, holding that the appellant's goods-old and used lead acid batteries recovered from ships-are classifiable under Chapter Heading 85.07, not as lead waste or scrap under Chapter Heading 78.02. The Tribunal found the appellant merely cleared intact lead acid batteries to licensed processors (who held Pollution Control Board permissions) and did not undertake on-site processing that would convert them into lead scrap; accordingly Note 9 to Section XV did not operate to treat the activity as manufacture. As cleared in their existing form, the goods are not exigible to central excise duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
