Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there is no “actual user” condition in the notification - Adjudicating Authority cannot add additional conditions in the statutory provisions - AT
Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there is no “actual user” condition in the notification - Adjudicating Authority cannot add additional conditions in the statutory provisions - AT
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