Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Rebate claim – The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit - substantial benefit of rebate cannot be denied for minor procedural lapses - CGOVT
Rebate claim – The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit - substantial benefit of rebate cannot be denied for minor procedural lapses - CGOVT
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