Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
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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...
Rutile ore/rutile sand imported under Chapter 26 was held to remain ore where only normal physical preparation was shown; conversion into concentrate requires proof of special beneficiation or treatment affecting composition, which was absent on the record. The descriptions in the Bills of Entry, invoices and supplier certificates matched the departmental test results, so the misdeclaration allegation failed and no wilful suppression justified the extended period. Because the imports were accepted as ores, denial of exemption from additional duty under the cited notifications also failed. Confiscation and penalty were unsustainable for want of proved misstatement or intent to evade duty.
Rutile ore/rutile sand imported under Chapter 26 was held to remain ore where only normal physical preparation was shown; conversion into concentrate requires proof of special beneficiation or treatment affecting composition, which was absent on the record. The descriptions in the Bills of Entry, invoices and supplier certificates matched the departmental test results, so the misdeclaration allegation failed and no wilful suppression justified the extended period. Because the imports were accepted as ores, denial of exemption from additional duty under the cited notifications also failed. Confiscation and penalty were unsustainable for want of proved misstatement or intent to evade duty.
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