Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats - second activity undertaken is that of inscription - not amount to manufacture - not liable to excise duty - AAR
Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats - second activity undertaken is that of inscription - not amount to manufacture - not liable to excise duty - AAR
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