Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Input tax credit was allowed on inputs and input services used to construct a concrete VCV tower supporting the VCV line for manufacture of EHV cables. The Authority held that the controlling question under section 17(5)(c) and (d) was whether the tower was foundation or structural support of plant and machinery. As the tower was indispensable for holding, stabilising and supporting the vertically laid manufacturing line and maintaining its integrity and efficiency, it fell within the Explanation to section 17 as plant and machinery. The exclusion for land, building or other civil structures was held not to cover such structural support, so the blocked-credit bar did not apply.
Input tax credit was allowed on inputs and input services used to construct a concrete VCV tower supporting the VCV line for manufacture of EHV cables. The Authority held that the controlling question under section 17(5)(c) and (d) was whether the tower was foundation or structural support of plant and machinery. As the tower was indispensable for holding, stabilising and supporting the vertically laid manufacturing line and maintaining its integrity and efficiency, it fell within the Explanation to section 17 as plant and machinery. The exclusion for land, building or other civil structures was held not to cover such structural support, so the blocked-credit bar did not apply.
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