International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Reformate imported by the appellant was held classifiable under CTI 2707 50 00, not 2710 12 19, because it was identical to the product considered in an earlier case that had already been affirmed by the Supreme Court. The Tribunal applied that earlier ruling as binding, rejected the Revenue's attempt to distinguish the present matter on the basis of different adjudication findings, and treated the classification question as closed for identical imports. Relying on the doctrine of merger and the principle in Kunhayammed, it held that the same dispute could not be reopened and set aside the impugned order.
Reformate imported by the appellant was held classifiable under CTI 2707 50 00, not 2710 12 19, because it was identical to the product considered in an earlier case that had already been affirmed by the Supreme Court. The Tribunal applied that earlier ruling as binding, rejected the Revenue's attempt to distinguish the present matter on the basis of different adjudication findings, and treated the classification question as closed for identical imports. Relying on the doctrine of merger and the principle in Kunhayammed, it held that the same dispute could not be reopened and set aside the impugned order.
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