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...
Levy of additional customs duty under section 3(1) of the Customs Tariff Act, equivalent to rubber cess under section 12 of the Rubber Act on imported natural rubber, was upheld as legally sustainable. The Tribunal noted that competing decisions had been cited, but it followed the coordinate Bench ruling in the appellant's own case, which had recently rejected the same challenge for an earlier period by relying on the Larger Bench decision in TTK-LIG Ltd. In the absence of distinguishing facts and with no operative stay or interim order from the Supreme Court, the Tribunal declined to take a different view and sustained the demand; the appeal was dismissed.
Levy of additional customs duty under section 3(1) of the Customs Tariff Act, equivalent to rubber cess under section 12 of the Rubber Act on imported natural rubber, was upheld as legally sustainable. The Tribunal noted that competing decisions had been cited, but it followed the coordinate Bench ruling in the appellant's own case, which had recently rejected the same challenge for an earlier period by relying on the Larger Bench decision in TTK-LIG Ltd. In the absence of distinguishing facts and with no operative stay or interim order from the Supreme Court, the Tribunal declined to take a different view and sustained the demand; the appeal was dismissed.
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