Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Interpretation of HSN explanatory notes determined that ethylbenzene is not an isomer of xylene and therefore its weight cannot be aggregated with dimethylbenzenes to meet the 95% threshold for classification under Chapter 29.02; consequence: product properly classifiable under tariff entry 2707 30 00. On limitation and penalty, the appellant's bona fide classification under subheading 29024400 precluded a finding of suppression or intent to evade duty, so invocation of the extended period of limitation was unsustainable while demand for the normal limitation period with interest was confirmed and penalty under section 11AC was set aside.
Interpretation of HSN explanatory notes determined that ethylbenzene is not an isomer of xylene and therefore its weight cannot be aggregated with dimethylbenzenes to meet the 95% threshold for classification under Chapter 29.02; consequence: product properly classifiable under tariff entry 2707 30 00. On limitation and penalty, the appellant's bona fide classification under subheading 29024400 precluded a finding of suppression or intent to evade duty, so invocation of the extended period of limitation was unsustainable while demand for the normal limitation period with interest was confirmed and penalty under section 11AC was set aside.
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