https://www.taxtmi.com/caselaws?id=169984 Rectification jurisdiction is limited to an obvious error apparent on the face of the record and cannot be used as a disguised review. On the material recorded, the goods were declared as aluminium profile and hardware for furniture fittings, supporting the finding that they were meant for fabrication or manufacture of furniture rather than retail sale; that interpretation did not create a mistake apparent from the record. The application for rectification was rejected and the earlier finding on ineligibility for Notification No. 29/2010-Cus was left undisturbed. en-us Fri, 18 Jul 2014 00:00:00 +0530 Wed, 13 May 2015 11:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169984 Rectification jurisdiction is limited to an obvious error apparent on the face of the record and cannot be used as a disguised review. On the material recorded, the goods were declared as aluminium profile and hardware for furniture fittings, supporting the finding that they were meant for fabrication or manufacture of furniture rather than retail sale; that interpretation did not create a mistake apparent from the record. The application for rectification was rejected and the earlier finding on ineligibility for Notification No. 29/2010-Cus was left undisturbed. Case-Laws Customs Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169984