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...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Concessional duty under Sl. No. 5D(b) of Notfn. 57/2017-Cus for "inputs and parts for use in manufacture" was held applicable to imported inputs/parts placed in the display assembly manufacturing line even if they are subsequently damaged or scrapped and do not form part of the finished display assembly, since the phrase covers goods used in the manufacturing process and not merely those incorporated in the final product. IGCR provisions on defective/unutilized goods were treated as addressing goods defective at import and not restricting the notification's scope for process scrap. Benefit of exemption was thus allowed for such manufacturing scrap inputs/parts. - AAR
Concessional duty under Sl. No. 5D(b) of Notfn. 57/2017-Cus for "inputs and parts for use in manufacture" was held applicable to imported inputs/parts placed in the display assembly manufacturing line even if they are subsequently damaged or scrapped and do not form part of the finished display assembly, since the phrase covers goods used in the manufacturing process and not merely those incorporated in the final product. IGCR provisions on defective/unutilized goods were treated as addressing goods defective at import and not restricting the notification's scope for process scrap. Benefit of exemption was thus allowed for such manufacturing scrap inputs/parts. - AAR
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