Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Modular kitchen components imported in CKD/SKD condition are classifiable as furniture under Chapter 94 determined at the time and condition of importation, but that classification does not displace the statutory valuation regime: administrative DGOV furniture valuation guidelines cannot override Section 14 or the sequence of the Customs Valuation Rules. Rejection of transaction value and revaluation under Rule 12 and Rule 4 must use truly comparable goods at the same commercial level and substantially the same quantity; a mechanical per kilogram partitioning of invoice value failed the comparability requirement and lacked proof that the parties' relationship influenced price, so enhancement for 11 consignments was set aside while remaining declared values were accepted under Rule 3(3)(a).
Modular kitchen components imported in CKD/SKD condition are classifiable as furniture under Chapter 94 determined at the time and condition of importation, but that classification does not displace the statutory valuation regime: administrative DGOV furniture valuation guidelines cannot override Section 14 or the sequence of the Customs Valuation Rules. Rejection of transaction value and revaluation under Rule 12 and Rule 4 must use truly comparable goods at the same commercial level and substantially the same quantity; a mechanical per kilogram partitioning of invoice value failed the comparability requirement and lacked proof that the parties' relationship influenced price, so enhancement for 11 consignments was set aside while remaining declared values were accepted under Rule 3(3)(a).
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