1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>CEGAT Upholds Refund Decision: Repair Not Manufacture, No Duty Payable</h1> The Appellate Tribunal CEGAT, CALCUTTA upheld the Commissioner (Appeals) decision to allow a refund of Rs. 11,954.25 to the respondents. The Tribunal ... Return of goods for repair The Appellate Tribunal CEGAT, CALCUTTA dismissed the Revenue's appeal against the Order of Commissioner (Appeals) allowing refund of Rs. 11,954.25 to the respondents. The Tribunal agreed with the Commissioner (Appeals) that no duty is chargeable on goods cleared in 1969 for repair as the repair does not constitute manufacture, therefore no duty is leviable on them.
TaxTMI 
TaxTMI 
