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...
Dominant issue 1: genuineness of transportation expenses - tribunal found the asserted MOU predating the assessee's incorporation was inconsistent and unexplained, and absence of reference to prior transportation in the subcontract reinforced revenue's conclusion that the MOU was fabricated; consequence: transportation claim of Rs.41,48,000 disallowed. Dominant issue 2: liability for deductions labeled "labour cess" and copy charges - under Clause 11 of the subcontract the authority's statutory deductions were payable by the sub-contractor (party of the second part), not the assessee; consequence: the assessee's claim for those subcontract expenses was disallowed. - ITAT
Dominant issue 1: genuineness of transportation expenses - tribunal found the asserted MOU predating the assessee's incorporation was inconsistent and unexplained, and absence of reference to prior transportation in the subcontract reinforced revenue's conclusion that the MOU was fabricated; consequence: transportation claim of Rs.41,48,000 disallowed. Dominant issue 2: liability for deductions labeled "labour cess" and copy charges - under Clause 11 of the subcontract the authority's statutory deductions were payable by the sub-contractor (party of the second part), not the assessee; consequence: the assessee's claim for those subcontract expenses was disallowed. - ITAT
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