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...
Geomembranes manufactured through a woven fabric stage followed by lamination were held classifiable under Chapter 59, specifically HSN 5911, rather than as plastic goods under Chapter 39. The Appellate Authority applied the binding jurisdictional precedent of the Gujarat High Court in an identical product dispute and treated that ruling as final. It rejected the Department's reliance on contrary case law, noting that the cited authority did not address woven fabric as a textile product and was therefore inapposite. On that basis, the advance ruling classifying geomembranes under HSN 5911 was upheld and the departmental appeal was dismissed.
Geomembranes manufactured through a woven fabric stage followed by lamination were held classifiable under Chapter 59, specifically HSN 5911, rather than as plastic goods under Chapter 39. The Appellate Authority applied the binding jurisdictional precedent of the Gujarat High Court in an identical product dispute and treated that ruling as final. It rejected the Department's reliance on contrary case law, noting that the cited authority did not address woven fabric as a textile product and was therefore inapposite. On that basis, the advance ruling classifying geomembranes under HSN 5911 was upheld and the departmental appeal was dismissed.
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