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...
Goods bearing a common pictorial representation and packaging features were held to fall within the amended definition of brand name, but the exemption under Serial Nos. 73 and 74 of Notification No. 2/2017-Central Tax (Rate), as amended, remained available because the petitioner had filed the prescribed affidavit voluntarily foregoing any actionable claim or enforceable right over the brand name and the department had treated the goods as unbranded. The corporate name printed on the package, being required under food and legal metrology laws, could not by itself defeat the exemption. The invocation of the extended period under Section 74 also failed, as the relevant facts were already disclosed to the department; only the normal period under Section 73 could apply. The issue of bunching multiple tax periods in one notice was left open.
Goods bearing a common pictorial representation and packaging features were held to fall within the amended definition of brand name, but the exemption under Serial Nos. 73 and 74 of Notification No. 2/2017-Central Tax (Rate), as amended, remained available because the petitioner had filed the prescribed affidavit voluntarily foregoing any actionable claim or enforceable right over the brand name and the department had treated the goods as unbranded. The corporate name printed on the package, being required under food and legal metrology laws, could not by itself defeat the exemption. The invocation of the extended period under Section 74 also failed, as the relevant facts were already disclosed to the department; only the normal period under Section 73 could apply. The issue of bunching multiple tax periods in one notice was left open.
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