Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Manufacture - packing combination of mixture of raw rice, dehydrated vegetables and spices in the name of 'Rice and Spice' - Activity undertaken by the assessee does not amount to manufacture - Not liable to duty of excise - SC
Manufacture - packing combination of mixture of raw rice, dehydrated vegetables and spices in the name of 'Rice and Spice' - Activity undertaken by the assessee does not amount to manufacture - Not liable to duty of excise - SC
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