Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Notification No. 08/2026-Central Excise is amended to substitute the rate specified against serial number 1 in its table with a Special Additional Excise Duty rate of Rs. 14.5 per litre for Aviation Turbine Fuel cleared for export. The revised effective rate applies from 16 July 2026.
Notification No. 08/2026-Central Excise is amended to substitute the rate specified against serial number 1 in its table with a Special Additional Excise Duty rate of Rs. 14.5 per litre for Aviation Turbine Fuel cleared for export. The revised effective rate applies from 16 July 2026.
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