Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Dominant issue: whether exports described as "woven fabrics of synthetics filament yarn" fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit. Court held that the phrase is deliberate, covers products classifiable under ITC (HS) 5407, and therefore such exports ipso facto qualify for FPS benefits. Secondary issue: legality of DGFT's Policy Circular narrowing entitlement. The Court ruled that the DGFT could not restrict Appendix 37D by a clarificatory circular; any restriction must be by amendment to the Handbook and cannot operate retrospectively. Appeals dismissed. - HC
Dominant issue: whether exports described as "woven fabrics of synthetics filament yarn" fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit. Court held that the phrase is deliberate, covers products classifiable under ITC (HS) 5407, and therefore such exports ipso facto qualify for FPS benefits. Secondary issue: legality of DGFT's Policy Circular narrowing entitlement. The Court ruled that the DGFT could not restrict Appendix 37D by a clarificatory circular; any restriction must be by amendment to the Handbook and cannot operate retrospectively. Appeals dismissed. - HC
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