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...
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CENVAT credit - input services - If the said medical centre is not located in the factory or if the said medical centre is primarily used by the families of the employees and not by the personal engaged in the factory then the credit would not be admissible - AT
CENVAT credit - input services - If the said medical centre is not located in the factory or if the said medical centre is primarily used by the families of the employees and not by the personal engaged in the factory then the credit would not be admissible - AT
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