Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
CESTAT allowed the appeal, holding that the fabricated car-carrier trailers, when mounted on duty-paid chassis supplied by customers and registered as complete vehicles, constitute motor vehicles for the transport of goods classifiable under Heading 8704. The Tribunal found that mounting of the fabricated body on the chassis results in manufacture such that the goods cleared from the factory are the whole vehicle; classification must consider the condition of clearance. Consequently, the appellants satisfied the conditions of the exemption notifications (use of duty-paid chassis with no cenvat credit), entitling them to relief. Impugned orders denying exemption were set aside and appeals allowed with consequential relief.
CESTAT allowed the appeal, holding that the fabricated car-carrier trailers, when mounted on duty-paid chassis supplied by customers and registered as complete vehicles, constitute motor vehicles for the transport of goods classifiable under Heading 8704. The Tribunal found that mounting of the fabricated body on the chassis results in manufacture such that the goods cleared from the factory are the whole vehicle; classification must consider the condition of clearance. Consequently, the appellants satisfied the conditions of the exemption notifications (use of duty-paid chassis with no cenvat credit), entitling them to relief. Impugned orders denying exemption were set aside and appeals allowed with consequential relief.
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