Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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.
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