Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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Classification of aluminium hollow profiles depends on their objective characteristics, nature and physical attributes when presented for assessment, rather than commercial description or intended downstream use unless the tariff makes end use relevant. Uniform cross-section profiles cut to shorter lengths remain profiles and fall under CTI 76042100, not the residuary heading for other aluminium articles, absent evidence that they constitute complete frames or finished articles. The concessional customs exemption for Solar PV Module manufacture applies where the prescribed import procedure and valid end-use certificates are satisfied; it cannot be denied based on hypothetical alternative uses. The exemption remains available for qualifying bills of entry filed before the amendment took effect.
Classification of aluminium hollow profiles depends on their objective characteristics, nature and physical attributes when presented for assessment, rather than commercial description or intended downstream use unless the tariff makes end use relevant. Uniform cross-section profiles cut to shorter lengths remain profiles and fall under CTI 76042100, not the residuary heading for other aluminium articles, absent evidence that they constitute complete frames or finished articles. The concessional customs exemption for Solar PV Module manufacture applies where the prescribed import procedure and valid end-use certificates are satisfied; it cannot be denied based on hypothetical alternative uses. The exemption remains available for qualifying bills of entry filed before the amendment took effect.
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