Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Levy of interest on payment of differential duty - valuation - clearance of goods on provisional price basis without opting for provisional assessment - merely because an application was not moved, which is merely a technical lapse - no interest would be leviable nor penalty can be said to be leviable - HC
Levy of interest on payment of differential duty - valuation - clearance of goods on provisional price basis without opting for provisional assessment - merely because an application was not moved, which is merely a technical lapse - no interest would be leviable nor penalty can be said to be leviable - HC
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