Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Statutory labelling of a manufacturer's corporate name and address on unit containers does not amount to use of a brand name where the declarations are required for food-safety and legal-metrology compliance. After removal of brand logos, the frozen chicken cuts remained eligible for exemption; the corporate name on packages or invoices did not create a commercial brand connection. Packages supplied exclusively to institutional consumers were not treated as pre-packaged commodities intended for retail sale under the packaged-commodities rules. They therefore fell outside the amended taxable category for pre-packaged and labelled goods. The reported conclusion upheld exemption and deletion of the tax demand, interest and penalty.
Statutory labelling of a manufacturer's corporate name and address on unit containers does not amount to use of a brand name where the declarations are required for food-safety and legal-metrology compliance. After removal of brand logos, the frozen chicken cuts remained eligible for exemption; the corporate name on packages or invoices did not create a commercial brand connection. Packages supplied exclusively to institutional consumers were not treated as pre-packaged commodities intended for retail sale under the packaged-commodities rules. They therefore fell outside the amended taxable category for pre-packaged and labelled goods. The reported conclusion upheld exemption and deletion of the tax demand, interest and penalty.
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