Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Processing of imported ROM manganese ore by washing, removal of waste/foreign material, sizing and related operations to make it suitable for metallurgical use and for economic transport constituted "conversion" under the HSN explanatory notes and, post insertion of Chapter Note 4 to Chapter 26 (w.e.f. 01.03.2011), resulted in deemed manufacture and emergence of distinct excisable goods as ore "concentrate"; consequently, exemption from CVD under Sl. No. 4 of Notification No. 04/2006-CE was unavailable and denial of exemption was upheld. CBIC circulars were held inapplicable where contrary to the statutory deeming provision and where washing was involved. Interest on differential duty arising on finalization of provisional assessments was held payable under the Customs framework as applied to additional duty. Appeals dismissed - CESTAT
Processing of imported ROM manganese ore by washing, removal of waste/foreign material, sizing and related operations to make it suitable for metallurgical use and for economic transport constituted "conversion" under the HSN explanatory notes and, post insertion of Chapter Note 4 to Chapter 26 (w.e.f. 01.03.2011), resulted in deemed manufacture and emergence of distinct excisable goods as ore "concentrate"; consequently, exemption from CVD under Sl. No. 4 of Notification No. 04/2006-CE was unavailable and denial of exemption was upheld. CBIC circulars were held inapplicable where contrary to the statutory deeming provision and where washing was involved. Interest on differential duty arising on finalization of provisional assessments was held payable under the Customs framework as applied to additional duty. Appeals dismissed - CESTAT
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