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...
Washing, removal of waste and sizing of imported manganese ore were treated as processes that converted run-of-mine ore into manganese concentrates. The Tribunal, following its earlier ruling, held that where such processing changes ore into concentrate under the chapter note and HSN explanation, the concentrate becomes distinct from ore in law. An exemption confined to manganese ores could not be extended to concentrates, so the claimed CVD exemption was not available. The imported goods were therefore correctly classified as manganese concentrates, and denial of the notification benefit was upheld.
Washing, removal of waste and sizing of imported manganese ore were treated as processes that converted run-of-mine ore into manganese concentrates. The Tribunal, following its earlier ruling, held that where such processing changes ore into concentrate under the chapter note and HSN explanation, the concentrate becomes distinct from ore in law. An exemption confined to manganese ores could not be extended to concentrates, so the claimed CVD exemption was not available. The imported goods were therefore correctly classified as manganese concentrates, and denial of the notification benefit was upheld.
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