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...
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...
Once it is clear that the supplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of the cenvat credit amount lying unutilized in their said account. - AT
Once it is clear that the supplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of the cenvat credit amount lying unutilized in their said account. - AT
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