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...
Imported manganese ore that had been washed, stripped of waste and sized before shipment was treated as manganese concentrate, not mere ore, for purposes of CVD exemption under Notification No. 04/2006-CE. Applying Chapter Note 4 to Chapter 26 and the HSN explanation, the CESTAT held that processes improving usability or quality and removing foreign matter bring about concentrate as a distinct excisable product. Because the exemption covered only ores, the benefit was unavailable. Following its earlier ruling on similar facts, the Tribunal upheld denial of exemption and dismissed the appeal.
Imported manganese ore that had been washed, stripped of waste and sized before shipment was treated as manganese concentrate, not mere ore, for purposes of CVD exemption under Notification No. 04/2006-CE. Applying Chapter Note 4 to Chapter 26 and the HSN explanation, the CESTAT held that processes improving usability or quality and removing foreign matter bring about concentrate as a distinct excisable product. Because the exemption covered only ores, the benefit was unavailable. Following its earlier ruling on similar facts, the Tribunal upheld denial of exemption and dismissed the appeal.
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