Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside.
Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside.
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