Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
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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