Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Aluminum scrap without brand name qualifies for duty exemption under Notification No. 38/97.</h1> The Appellate Tribunal upheld the Commissioner's decision that aluminum scrap without a brand name was eligible for duty exemption under Notification No. ... Scrap The case involved a dispute over the eligibility of aluminum scrap for duty exemption under Notification No. 38/97. The Appellate Tribunal upheld the Commissioner's decision that the scrap did not bear a brand name and was eligible for the exemption. The Tribunal rejected the Revenue's appeal, stating that waste from manufacturing branded goods should not be considered branded goods itself for the purpose of the notification.