Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Page of 4816
Press 'Enter' after typing page number.
5461 to 5480 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Imported molybdenum mirrors and shields, cut and curved for use in automobile lamps, ceased to retain the character of sheets and became distinct articles of molybdenum. Applying the General Rules for Interpretation and the principle that a product transformed into a new commercial and functional article cannot be classified as the original raw sheet, the Tribunal held that the goods were not classifiable under the tariff entry for bars, rods, profiles, plates, sheets, strips and foil. As the competing residual entry was the more appropriate classification, the goods were held classifiable under CTH 81029900 as other articles of molybdenum, and the departmental appeals were allowed.
Imported molybdenum mirrors and shields, cut and curved for use in automobile lamps, ceased to retain the character of sheets and became distinct articles of molybdenum. Applying the General Rules for Interpretation and the principle that a product transformed into a new commercial and functional article cannot be classified as the original raw sheet, the Tribunal held that the goods were not classifiable under the tariff entry for bars, rods, profiles, plates, sheets, strips and foil. As the competing residual entry was the more appropriate classification, the goods were held classifiable under CTH 81029900 as other articles of molybdenum, and the departmental appeals were allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
