International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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Imported "actuator assy. clutch" and "tube connector assy.-clutch" were examined for classification under CTI 8708 9300 (parts of clutch) versus CTI 8708 9900 (other parts and accessories). Prior classifications were held irrelevant because res judicata and estoppel do not apply in taxation, and correct tariff classification must prevail. On merits, the items were found to be accessories/gear-shifting mechanism rather than parts of a complete clutch assembly; tariff entries could not be interpreted through notifications. They were therefore classifiable under the residual CTI 8708 9900, and consequential confiscation, redemption fine, and penalties were set aside; the departmental appeal failed and the importer's appeal succeeded with consequential benefits. - CESTAT
Imported "actuator assy. clutch" and "tube connector assy.-clutch" were examined for classification under CTI 8708 9300 (parts of clutch) versus CTI 8708 9900 (other parts and accessories). Prior classifications were held irrelevant because res judicata and estoppel do not apply in taxation, and correct tariff classification must prevail. On merits, the items were found to be accessories/gear-shifting mechanism rather than parts of a complete clutch assembly; tariff entries could not be interpreted through notifications. They were therefore classifiable under the residual CTI 8708 9900, and consequential confiscation, redemption fine, and penalties were set aside; the departmental appeal failed and the importer's appeal succeeded with consequential benefits. - CESTAT
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