Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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...
Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this Cess will come into force with effect from 1.3.2016. - The effective rates of the Infrastructure Cess prescribed vide notification No. 1/2016-Infrastructure Cess dated 1st March, 2016
Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this Cess will come into force with effect from 1.3.2016. - The effective rates of the Infrastructure Cess prescribed vide notification No. 1/2016-Infrastructure Cess dated 1st March, 2016
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