Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
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 
of 4915 
