Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Imported chilli seeds treated with poisonous chemicals and meant solely for sowing were held not to be "spices" under Chapter 09 because they were neither edible nor fit for human consumption; consequently, classification under CTI 0904 was rejected and the goods were held classifiable as seeds for sowing under CTI 1209 99 90, with Rule 3(a) of the GIR not permitting comparison at the eight-digit level. Invocation of the extended limitation period was disallowed as there was no finding of deliberate suppression with intent to evade duty and the bills of entry had been physically assessed, showing departmental awareness; the appellate reliance on a request under section 28(6) was also found unjustified in view of the subsequent withdrawal and contest of classification. Appeal allowed. - CESTAT
Imported chilli seeds treated with poisonous chemicals and meant solely for sowing were held not to be "spices" under Chapter 09 because they were neither edible nor fit for human consumption; consequently, classification under CTI 0904 was rejected and the goods were held classifiable as seeds for sowing under CTI 1209 99 90, with Rule 3(a) of the GIR not permitting comparison at the eight-digit level. Invocation of the extended limitation period was disallowed as there was no finding of deliberate suppression with intent to evade duty and the bills of entry had been physically assessed, showing departmental awareness; the appellate reliance on a request under section 28(6) was also found unjustified in view of the subsequent withdrawal and contest of classification. Appeal allowed. - CESTAT
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