Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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AAC bricks/blocks were held not to qualify as ceramic products under Chapter 69 because the manufacturing process and test material showed a sand-lime type article subjected to steam treatment in autoclaves, not goods fired after shaping or heated above the Chapter 69 threshold. The Authority applied HSN Notes and Chapter 69 Notes to conclude that heading 6810 better matched the product description. It also rejected the argument that tariff item 69041000 must prevail as a specific entry, since heading 6810 likewise contains a specific entry for building blocks and bricks. The goods were therefore classified under heading 6810, and classification under tariff item 69041000 was denied.
AAC bricks/blocks were held not to qualify as ceramic products under Chapter 69 because the manufacturing process and test material showed a sand-lime type article subjected to steam treatment in autoclaves, not goods fired after shaping or heated above the Chapter 69 threshold. The Authority applied HSN Notes and Chapter 69 Notes to conclude that heading 6810 better matched the product description. It also rejected the argument that tariff item 69041000 must prevail as a specific entry, since heading 6810 likewise contains a specific entry for building blocks and bricks. The goods were therefore classified under heading 6810, and classification under tariff item 69041000 was denied.
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