Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Classification dispute over imported interactive flat panels: tribunal applied GRI 1 and Note 6(A) principles, HSN Explanatory Notes, and common or trade parlance test to determine that the panels are automatic data processing machines classifiable at the four-digit level under CTH 8471, with parts under CTH 8473, rather than as monitors. The tribunal held that end-use was not determinative here, that precedents cited by revenue were distinguishable, and that revenue failed to discharge the burden of proof to reclassify the goods; consequence: original self-assessment sustained and appellant entitled to consequential relief.
Classification dispute over imported interactive flat panels: tribunal applied GRI 1 and Note 6(A) principles, HSN Explanatory Notes, and common or trade parlance test to determine that the panels are automatic data processing machines classifiable at the four-digit level under CTH 8471, with parts under CTH 8473, rather than as monitors. The tribunal held that end-use was not determinative here, that precedents cited by revenue were distinguishable, and that revenue failed to discharge the burden of proof to reclassify the goods; consequence: original self-assessment sustained and appellant entitled to consequential relief.
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