Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The Gas Conversion Kits cleared by the respondent amounts to manufacture and squarely covered under the definition of Section 2 (f) of the Central Excise Act. - AT
The Gas Conversion Kits cleared by the respondent amounts to manufacture and squarely covered under the definition of Section 2 (f) of the Central Excise Act. - AT
Note: It is a system-generated summary and is for quick reference only.