Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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Classification of imported lauric acid and entitlement to concessional duty under the relevant customs notification was contested; review under the reassessment provision permits Revenue to examine short levy and correctness of classification, with burden of proof on the importer. The imported lauric acid was not held to fall within the claimed chapter sub-heading and thus did not qualify for the claimed concessional exemption; reliance on coordinate precedent supported that classification denial. Consequently, the impugned orders sustaining differential duty were upheld and the appeals dismissed.
Classification of imported lauric acid and entitlement to concessional duty under the relevant customs notification was contested; review under the reassessment provision permits Revenue to examine short levy and correctness of classification, with burden of proof on the importer. The imported lauric acid was not held to fall within the claimed chapter sub-heading and thus did not qualify for the claimed concessional exemption; reliance on coordinate precedent supported that classification denial. Consequently, the impugned orders sustaining differential duty were upheld and the appeals dismissed.
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