Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Duty demand - Captive consumption - Whether the Transmission Assemblies captively consumed in the manufacture of tractors of Engine Displacement Capacity (EDC) below 1800-CC- TAs came into existence in manufacture of Tractors by the respondent and the same are excisable goods - levy of duty confirmed - but demand set aside on the ground of period of limitation - AT
Duty demand - Captive consumption - Whether the Transmission Assemblies captively consumed in the manufacture of tractors of Engine Displacement Capacity (EDC) below 1800-CC- TAs came into existence in manufacture of Tractors by the respondent and the same are excisable goods - levy of duty confirmed - but demand set aside on the ground of period of limitation - AT
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