Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Excisable goods consisting of ethanol blended petrol conforming to BIS specification IS 19850 are exempted from the additional duty of excise (Road and Infrastructure Cess) to the extent the duty exceeds Nil, for blends of 22%, 25%, 27% and 30% ethanol. The notification applies to the specified tariff item 2710 12 and defines "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST statutes. It operates as a targeted excise exemption on the notified blended petrol varieties.
Excisable goods consisting of ethanol blended petrol conforming to BIS specification IS 19850 are exempted from the additional duty of excise (Road and Infrastructure Cess) to the extent the duty exceeds Nil, for blends of 22%, 25%, 27% and 30% ethanol. The notification applies to the specified tariff item 2710 12 and defines "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST statutes. It operates as a targeted excise exemption on the notified blended petrol varieties.
Note: It is a system-generated summary and is for quick reference only.