Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-jud...
CESTAT allowed the appeal and set aside the impugned adjudication: imported clear float glass with an absorbent, non-reflecting layer is classifiable under CTH 7005 1090 and qualifies for the Nil BCD benefit under Sl. No. 934 of N/N. 46/2011. The Tribunal found the presence of an absorbent layer to be decisive irrespective of its mode of formation and relied on laboratory test evidence; reclassification to CTH 7005 2990 and application of Sl. No. 935(i) (5% BCD) were held unsustainable. Consequent demands for differential duty, interest and penalties were quashed. The appeal was allowed and the impugned order set aside.
CESTAT allowed the appeal and set aside the impugned adjudication: imported clear float glass with an absorbent, non-reflecting layer is classifiable under CTH 7005 1090 and qualifies for the Nil BCD benefit under Sl. No. 934 of N/N. 46/2011. The Tribunal found the presence of an absorbent layer to be decisive irrespective of its mode of formation and relied on laboratory test evidence; reclassification to CTH 7005 2990 and application of Sl. No. 935(i) (5% BCD) were held unsustainable. Consequent demands for differential duty, interest and penalties were quashed. The appeal was allowed and the impugned order set aside.
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