Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief.
Reclassification to textile heading 5903 was overturned because the determinative criterion - whether polymer impregnation/coating is visible to the naked eye - was neither tested nor reported; visibility is an essential classificatory requirement under the chapter note to heading 59, so absence of evidence on that point defeats the Department's reclassification. The Tribunal examined laboratory reports and found no finding on naked eye visibility, and therefore set aside the reclassification to 5903.90 and restored the importer's self classification as made up textile articles under heading 6303.92.00 for the consignments, with consequential relief.
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