Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The CESTAT allowed the assessee's appeal and set aside the impugned orders on classification of imported PCC Lime 0/20MM (Quicklime). Applying its own prior ruling in the same assessee's case and following precedent from another Bench, the Tribunal held that Quicklime with calcium oxide purity below 98% is excluded from Ch. 28 as per the HSN Explanatory Notes. Since test reports showed CaO content below 98%, classification under sub-heading 2825 9090 was held unsustainable. The goods were held correctly classifiable under sub-heading 2522 1000, as declared by the assessee, and Revenue's reclassification was rejected.
The CESTAT allowed the assessee's appeal and set aside the impugned orders on classification of imported PCC Lime 0/20MM (Quicklime). Applying its own prior ruling in the same assessee's case and following precedent from another Bench, the Tribunal held that Quicklime with calcium oxide purity below 98% is excluded from Ch. 28 as per the HSN Explanatory Notes. Since test reports showed CaO content below 98%, classification under sub-heading 2825 9090 was held unsustainable. The goods were held correctly classifiable under sub-heading 2522 1000, as declared by the assessee, and Revenue's reclassification was rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
