Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
No duty was payable on free warranty replacement inputs where the value of warranty was already embedded in the final product and the cleared goods fell within the scope of inputs used for providing free warranty under Notification No. 3/2011-CE (NT). The Tribunal held that the appellant's differential treatment between removed inputs and manufactured goods did not justify a duty demand, and the demand was unsustainable. On debit notes raised for repair charges on damaged inputs, the Tribunal found no evidence that the inputs were not subsequently used in manufacture; in the absence of proof of non-use, CENVAT credit remained admissible and duty could not be demanded on that basis. The impugned order was set aside and the appeal allowed.
No duty was payable on free warranty replacement inputs where the value of warranty was already embedded in the final product and the cleared goods fell within the scope of inputs used for providing free warranty under Notification No. 3/2011-CE (NT). The Tribunal held that the appellant's differential treatment between removed inputs and manufactured goods did not justify a duty demand, and the demand was unsustainable. On debit notes raised for repair charges on damaged inputs, the Tribunal found no evidence that the inputs were not subsequently used in manufacture; in the absence of proof of non-use, CENVAT credit remained admissible and duty could not be demanded on that basis. The impugned order was set aside and the appeal allowed.
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