Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
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
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