Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Valuation - Import of artificial marble slabs - Once the restricted goods imported were subject to licence condition which was not fulfilled by the appellant, there is no scope to interfere with the redemption fine and penalty imposed by Customs - AT
Valuation - Import of artificial marble slabs - Once the restricted goods imported were subject to licence condition which was not fulfilled by the appellant, there is no scope to interfere with the redemption fine and penalty imposed by Customs - AT
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