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...
CENVAT credit - input services - pipelines exclusively used for transport of water - subject input service is having sufficient nexus with the manufacturing process of the appellant and is covered by the definition of ‘input service’ under Rule 2(l) of CCR, 2004 - AT
CENVAT credit - input services - pipelines exclusively used for transport of water - subject input service is having sufficient nexus with the manufacturing process of the appellant and is covered by the definition of ‘input service’ under Rule 2(l) of CCR, 2004 - AT
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