Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Anti-dumping duty on imported sodium tri-poly phosphate could apply only to STPP other than food grade after the corrigendum, so the Revenue had to prove with cogent evidence that the goods were not food grade. The Tribunal held that the test material was inconclusive: the FSSAI-backed report and no-objection certificate supported food-grade classification, while the Department's laboratory evidence did not definitively exclude food grade and required further tests. As chargeability had not been established, misdeclaration was not proved and the confiscation and penalties based on that allegation could not stand. The goods were treated as food grade STPP, and the duty demand, confiscation, and penalties were set aside.
Anti-dumping duty on imported sodium tri-poly phosphate could apply only to STPP other than food grade after the corrigendum, so the Revenue had to prove with cogent evidence that the goods were not food grade. The Tribunal held that the test material was inconclusive: the FSSAI-backed report and no-objection certificate supported food-grade classification, while the Department's laboratory evidence did not definitively exclude food grade and required further tests. As chargeability had not been established, misdeclaration was not proved and the confiscation and penalties based on that allegation could not stand. The goods were treated as food grade STPP, and the duty demand, confiscation, and penalties were set aside.
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