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...
Imported petroleum product once cleared as condensate on chemical testing and supporting certificates could not be reclassified as light oil unless the department discharged the burden of proving that the exact Chapter Note test was met. The Tribunal held that the departmental material did not satisfy the requirement of 90% or more distillation at 210 C, and no basis was shown to reject the original load port report; the proposed reclassification therefore failed. It further held that revenue neutrality, because the importer was also entitled to credit of any higher duty, indicated absence of intent to evade, and the demand, confiscation and penalties were not sustainable.
Imported petroleum product once cleared as condensate on chemical testing and supporting certificates could not be reclassified as light oil unless the department discharged the burden of proving that the exact Chapter Note test was met. The Tribunal held that the departmental material did not satisfy the requirement of 90% or more distillation at 210 C, and no basis was shown to reject the original load port report; the proposed reclassification therefore failed. It further held that revenue neutrality, because the importer was also entitled to credit of any higher duty, indicated absence of intent to evade, and the demand, confiscation and penalties were not sustainable.
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