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...
Imported aluminium tubes, pipes and profiles were held to be raw aluminium inputs classifiable under specific tariff headings rather than as motor vehicle parts; specific tariff entries prevail over generic Heading 8708, so the goods are not solely or principally for motor vehicle use and qualify for the exemption notifications, the effect being grant of exemption. Country-of-origin documentation satisfied origin requirements, so exemption applies. Misclassification was treated as interpretation, not misrepresentation, precluding invocation of extended limitation; consequentially interest and penalties and confiscation proposals were rejected.
Imported aluminium tubes, pipes and profiles were held to be raw aluminium inputs classifiable under specific tariff headings rather than as motor vehicle parts; specific tariff entries prevail over generic Heading 8708, so the goods are not solely or principally for motor vehicle use and qualify for the exemption notifications, the effect being grant of exemption. Country-of-origin documentation satisfied origin requirements, so exemption applies. Misclassification was treated as interpretation, not misrepresentation, precluding invocation of extended limitation; consequentially interest and penalties and confiscation proposals were rejected.
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