https://www.taxtmi.com/caselaws?id=449627 Imported tyre scrap cut into two or three pieces was disputed for countervailing duty under the Customs Tariff Act, 1975, with the assessee claiming nil duty. The Tribunal had allowed the assessee's appeals by relying on a Delhi High Court ruling, but that ruling had later been set aside by the Supreme Court for incomplete adjudication. Once that foundation disappeared, the Tribunal's reasoning could not stand. The appellate court therefore set aside the Tribunal's order and remanded the matters for fresh decision on merits under the governing tariff provisions. en-us Thu, 04 Jan 2024 00:00:00 +0530 Thu, 15 Feb 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449627 Imported tyre scrap cut into two or three pieces was disputed for countervailing duty under the Customs Tariff Act, 1975, with the assessee claiming nil duty. The Tribunal had allowed the assessee's appeals by relying on a Delhi High Court ruling, but that ruling had later been set aside by the Supreme Court for incomplete adjudication. Once that foundation disappeared, the Tribunal's reasoning could not stand. The appellate court therefore set aside the Tribunal's order and remanded the matters for fresh decision on merits under the governing tariff provisions. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449627