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...
Business Auxiliary Service - The process of lamination carried on HDPE/PP fabrics, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of section 2(f) of Central Excise Act, 1944 - no service tax liability.
Business Auxiliary Service - The process of lamination carried on HDPE/PP fabrics, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of section 2(f) of Central Excise Act, 1944 - no service tax liability.
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