Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Entitlement to Notification No.25/1999-Cus depends on tariff classification: the tribunal applied the principal function/essential character test and HSN Explanatory Notes to distinguish relays (Chapter 85.36) from automatic regulators/controllers (Chapter 90.32). It found the devices and imported components are designed for protection and tripping of faulty electrical systems, not for stabilizing or regulating electrical parameters, and therefore the imported items qualify as parts of relays under Sl. No.112 of the Notification; appeals were allowed and the related matter remanded for fresh decision consistent with these findings.
Entitlement to Notification No.25/1999-Cus depends on tariff classification: the tribunal applied the principal function/essential character test and HSN Explanatory Notes to distinguish relays (Chapter 85.36) from automatic regulators/controllers (Chapter 90.32). It found the devices and imported components are designed for protection and tripping of faulty electrical systems, not for stabilizing or regulating electrical parameters, and therefore the imported items qualify as parts of relays under Sl. No.112 of the Notification; appeals were allowed and the related matter remanded for fresh decision consistent with these findings.
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