Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Non-injurious price in anti-dumping proceedings had to be disclosed with sufficient factual detail before final findings, because the calculation directly affected normal value, injury margin and the recommendation of nil duty. The Tribunal found that the disclosure statement did not explain the methodology or basis of the working, so the exporter could not effectively respond; disclosure after final findings caused prejudice and the nil-duty recommendation was set aside and remitted for fresh determination with reasonable opportunity. On product scope, semi-finished ophthalmic lenses with refractive index above 1.6 were upheld as excluded from the product under consideration because the domestic industry did not actually produce that category and the items were not technically or commercially substitutable.
Non-injurious price in anti-dumping proceedings had to be disclosed with sufficient factual detail before final findings, because the calculation directly affected normal value, injury margin and the recommendation of nil duty. The Tribunal found that the disclosure statement did not explain the methodology or basis of the working, so the exporter could not effectively respond; disclosure after final findings caused prejudice and the nil-duty recommendation was set aside and remitted for fresh determination with reasonable opportunity. On product scope, semi-finished ophthalmic lenses with refractive index above 1.6 were upheld as excluded from the product under consideration because the domestic industry did not actually produce that category and the items were not technically or commercially substitutable.
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