Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Import of the goods duty-free for use thereof in EOU - The duty forgone at the time of import became loss to Revenue. - appellant has discharged duty liability at normal rate of excise duty which is not equal to customs duty forgone. - prima facie the demand raised appears to be correct - AT
Import of the goods duty-free for use thereof in EOU - The duty forgone at the time of import became loss to Revenue. - appellant has discharged duty liability at normal rate of excise duty which is not equal to customs duty forgone. - prima facie the demand raised appears to be correct - AT
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