Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
CESTAT upheld Revenue's classification of the imported 50 GSM coated paper in rolls under CTSH 4810 13, specifically CTI 4810 13 90, rejecting the appellant's claim for classification under CTI 4810 19 90 or CTI 4810 29 00. Consequently, the benefit of exemption under N/N. 152/2009, as amended by N/N. 66/2016 (S. No. 385), was denied, and the demand for differential customs duty with applicable interest on the wrongly self-assessed Bills of Entry was confirmed. However, CESTAT held that the goods were not liable to confiscation under Section 111(o) of the Customs Act, 1962, and accordingly set aside the confiscation and the penalty imposed under Section 112. The appeal was thus partly allowed.
CESTAT upheld Revenue's classification of the imported 50 GSM coated paper in rolls under CTSH 4810 13, specifically CTI 4810 13 90, rejecting the appellant's claim for classification under CTI 4810 19 90 or CTI 4810 29 00. Consequently, the benefit of exemption under N/N. 152/2009, as amended by N/N. 66/2016 (S. No. 385), was denied, and the demand for differential customs duty with applicable interest on the wrongly self-assessed Bills of Entry was confirmed. However, CESTAT held that the goods were not liable to confiscation under Section 111(o) of the Customs Act, 1962, and accordingly set aside the confiscation and the penalty imposed under Section 112. The appeal was thus partly allowed.
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