Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Ceramic goods described as Expanded Space Fire Clay Grog were held classifiable under CTH 6902 9010 because the manufacturer's literature, industry correspondence and Chemical Examiner's reports showed the product was shaped first and fired or sintered thereafter, satisfying the Chapter 69 requirement for products fired after shaping. The Tribunal rejected Revenue's reliance on a lone supplier invoice and held the Commissioner was not justified in disregarding the departmental test reports. It also held the extended period of limitation was unavailable because the Bills of Entry expressly disclosed the goods as refractory products under CTH 6902 9010, so suppression or misrepresentation with intent to evade duty was not established. Consequential relief followed.
Ceramic goods described as Expanded Space Fire Clay Grog were held classifiable under CTH 6902 9010 because the manufacturer's literature, industry correspondence and Chemical Examiner's reports showed the product was shaped first and fired or sintered thereafter, satisfying the Chapter 69 requirement for products fired after shaping. The Tribunal rejected Revenue's reliance on a lone supplier invoice and held the Commissioner was not justified in disregarding the departmental test reports. It also held the extended period of limitation was unavailable because the Bills of Entry expressly disclosed the goods as refractory products under CTH 6902 9010, so suppression or misrepresentation with intent to evade duty was not established. Consequential relief followed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
