Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
SAD - Re-import of goods cleared outside India - Whether goods which have been re-imported and cleared availing the benefit of Notification No.94/96-Cus have to be held as having suffered additional customs duty leviable under Section 3 of Central Tariff Act - held yes - AT
SAD - Re-import of goods cleared outside India - Whether goods which have been re-imported and cleared availing the benefit of Notification No.94/96-Cus have to be held as having suffered additional customs duty leviable under Section 3 of Central Tariff Act - held yes - AT
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