Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Deeming provision in Chapter Note 4 to Chapter 26 treats conversion of ores into concentrates as manufacture; where pre shipment processes (washing, crushing, screening, sizing) materially remove impurities or upgrade material, the resultant product is a concentrate and falls outside the exemption under Notification No.04/2006 CE, and the imported consignments so processed were held to be concentrates and ineligible for exemption. Beneficiation and strict construction of exemption notifications place the onus on the importer to prove eligibility. Statutory provisions require payment of interest on duty once a demand is confirmed, and appellants remain liable for duty and interest.
Deeming provision in Chapter Note 4 to Chapter 26 treats conversion of ores into concentrates as manufacture; where pre shipment processes (washing, crushing, screening, sizing) materially remove impurities or upgrade material, the resultant product is a concentrate and falls outside the exemption under Notification No.04/2006 CE, and the imported consignments so processed were held to be concentrates and ineligible for exemption. Beneficiation and strict construction of exemption notifications place the onus on the importer to prove eligibility. Statutory provisions require payment of interest on duty once a demand is confirmed, and appellants remain liable for duty and interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
