Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
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CESTAT allowed the appeal, holding that the imported technical reports, test results and related printed materials are classifiable under CTH 49019900/49011010 rather than CTH 49119990. Applying the HSN Notes to Chapter 49, the Tribunal found such materials fall within headings for books, brochures and similar textual matter, and are not confined to publications for the general public. Consequently, the goods fall within Sl. No.302 of Notification No.50/2017-Cus. dated 30.06.2017 and are eligible for the notification benefit. The impugned orders denying the benefit were set aside and the appeal allowed.
CESTAT allowed the appeal, holding that the imported technical reports, test results and related printed materials are classifiable under CTH 49019900/49011010 rather than CTH 49119990. Applying the HSN Notes to Chapter 49, the Tribunal found such materials fall within headings for books, brochures and similar textual matter, and are not confined to publications for the general public. Consequently, the goods fall within Sl. No.302 of Notification No.50/2017-Cus. dated 30.06.2017 and are eligible for the notification benefit. The impugned orders denying the benefit were set aside and the appeal allowed.
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