Case Law Details
Case Name : Hindustan Aeronaurics ltd Vs Commissioner of Customs (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Hindustan Aeronaurics Ltd Vs Commissioner of Customs (CESTAT Bangalore)
It is evident by the submissions of the appellant that the impugned part is not only a mere sting or wire or rope but is part of A90B100 which consists of other units. It was not correct on the part of the department to isolate a minor part of the whole assembly and to classify the same according to the metal used in the manufacture of the same. We find that the highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a smaller part in it. Moreover, we find that s...
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iNSTANT reaction (:
Another version of convoluted thinking by the tax gatherer; no different from the often come-across painful attempt at dissecting a composite, indivisible contract of sale, as a divisible transaction, to tax a portion as for supply of (input) goods or services ?!