Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Classification dispute concerned MS tanks, frames and gland plates: applying the commercial identity test and purchaser-supplied drawings and certificates, the tribunal concluded these items are parts of electrical transformers and correctly classifiable under CTH 85049010; contemporaneous ER-1 returns and departmental knowledge of clearances precluded invocation of the extended period of limitation, so the demand was set aside and impugned order quashed with consequential relief.
Classification dispute concerned MS tanks, frames and gland plates: applying the commercial identity test and purchaser-supplied drawings and certificates, the tribunal concluded these items are parts of electrical transformers and correctly classifiable under CTH 85049010; contemporaneous ER-1 returns and departmental knowledge of clearances precluded invocation of the extended period of limitation, so the demand was set aside and impugned order quashed with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
