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...
Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. Therefore, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply - AT
Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. Therefore, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
