Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
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Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
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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