Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Conversion of imported manganese ore into concentrates was treated as manufacture under the relevant statutory definition and the Chapter Note deeming provision, leading to classification as manganese concentrates under Chapter Heading 2602 and denial of exemption from countervailing duty on import. The Tribunal applied precedents holding that screening, sizing and crushing of ROM ore producing concentrates creates distinct excisable goods under the HSN explanation, and therefore exemption at import is not available. Separately, statutory liability for interest on delayed payment of duty was affirmed, requiring payment of applicable interest.
Conversion of imported manganese ore into concentrates was treated as manufacture under the relevant statutory definition and the Chapter Note deeming provision, leading to classification as manganese concentrates under Chapter Heading 2602 and denial of exemption from countervailing duty on import. The Tribunal applied precedents holding that screening, sizing and crushing of ROM ore producing concentrates creates distinct excisable goods under the HSN explanation, and therefore exemption at import is not available. Separately, statutory liability for interest on delayed payment of duty was affirmed, requiring payment of applicable interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
