Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
Manufacture - Marketability - fabrication of various articles of steels namely, trusses, purelines, beams and columns etc. at their site, using contractors - these items are tailor made as per the requirement of the customer and therefore they can not be marketed as such - Demand set aside - AT
Manufacture - Marketability - fabrication of various articles of steels namely, trusses, purelines, beams and columns etc. at their site, using contractors - these items are tailor made as per the requirement of the customer and therefore they can not be marketed as such - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
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