Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
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.
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