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...
Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
Classification of imported metal turned on whether material constituted usable alloy steel or waste and scrap; authorities disregarded controlling section and chapter notes defining waste and scrap and revalued goods despite absence of reliable departmental evidence that goods were usable as prime material. The appellate reasoning rested primarily on a chartered engineer's composition finding while ignoring the engineer's categorical conclusion that the items could not serve their original specifications and were fit only for scrap. As a result the reclassification and revaluation were held unsustainable and the impugned order was set aside with appeals allowed and consequential relief granted as per law.
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