PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The dominant issue was classification of imported PVC resin "SP660 Suspension Grade" for determining the applicable BCD exemption. The revenue classified the goods under CTH 39041090 based on a test report and a CIPET clarification issued in relation to another importer. The tribunal held that the dispute was covered by prior coordinate-bench decisions on identical goods and the same CIPET material, which had determined correct classification under CTH 39042110. Consequently, the impugned classification and duty demand were unsustainable; the order was set aside and the appeal was allowed. - CESTAT
The dominant issue was classification of imported PVC resin "SP660 Suspension Grade" for determining the applicable BCD exemption. The revenue classified the goods under CTH 39041090 based on a test report and a CIPET clarification issued in relation to another importer. The tribunal held that the dispute was covered by prior coordinate-bench decisions on identical goods and the same CIPET material, which had determined correct classification under CTH 39042110. Consequently, the impugned classification and duty demand were unsustainable; the order was set aside and the appeal was allowed. - CESTAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
