Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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...
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The Tribunal held that identical Electronic Power Steering ECU goods were governed by its earlier final order in the appellant's own case, and that binding coordinate-bench discipline required the same classification result because the earlier order had not been stayed despite challenge. It distinguished the later Chennai Bench view, noting that decision did not consider the appellant's prior case and turned on different facts. On that basis, EPS-ECU remained classifiable under CTI 8708 94 00 and not under CTI 9032 90 00. The impugned classification was upheld and the appeals were dismissed.
The Tribunal held that identical Electronic Power Steering ECU goods were governed by its earlier final order in the appellant's own case, and that binding coordinate-bench discipline required the same classification result because the earlier order had not been stayed despite challenge. It distinguished the later Chennai Bench view, noting that decision did not consider the appellant's prior case and turned on different facts. On that basis, EPS-ECU remained classifiable under CTI 8708 94 00 and not under CTI 9032 90 00. The impugned classification was upheld and the appeals were dismissed.
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