De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Page of 4828
Press 'Enter' after typing page number.
7341 to 7360 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
