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...
Classification of goods - rate of tax - E-rickshaw tyres - the e-rickshaw is not within the sweep of the word "bicycles" or "cycle Rickshaw" - The product is classified and covered by Tariff Heading 4011 - taxable @9% CGST and @9% SGST (i.e. @18%) - AAR
Classification of goods - rate of tax - E-rickshaw tyres - the e-rickshaw is not within the sweep of the word "bicycles" or "cycle Rickshaw" - The product is classified and covered by Tariff Heading 4011 - taxable @9% CGST and @9% SGST (i.e. @18%) - AAR
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